E-reporting from 2028

After the e-invoice comes reporting every invoice to the tax authority. Here is what is already law, what is still a proposal, and what you can do now.

A bill, filed in the Chamber on 27 October 2026 and adopted by the Finance committee on 10 November 2026. The plenary vote and publication in the Belgian Official Gazette are still to come. Last checked on 13 November 2026.

The bill on the Chamber’s website (DOC 56 1846/001)

The dates

1 January 2026Law VAT-registered businesses in Belgium send each other structured e-invoices, over Peppol by default.
1 January 2028Proposal E-reporting: supplier and customer report the data of every domestic B2B invoice to the FPS Finance over Peppol.
31 March 2028Proposal Last annual customer listing, for 2027’s transactions.
1 July 2030Law EU digital reporting (ViDA) for invoices between EU countries.
1 January 2035Law National systems follow the EU standard.

What is settled

Since 1 January 2026, VAT-registered businesses established in Belgium send each other structured e-invoices. Peppol is the standard.
The tolerance period ended on 31 March 2026. Fines can apply since.
The EU’s ViDA package has been law since 2025 (Directive (EU) 2025/516). From 1 July 2030, invoices between EU countries are reported digitally.

What the bill proposes

Start on 1 January 2028.
Supplier and customer both report every invoice and credit note, with only the data already required on the e-invoice.
Over the Peppol network, within five calendar days at most. A royal decree sets the deadline, the data and the address.
It covers domestic transactions between VAT-registered businesses, small businesses included. Not sales to consumers, not intra-EU transactions.
The annual customer listing ends; the last one, for 2027, is due by 31 March 2028. The periodic VAT return stays.

What isn’t known yet

The royal decree: which data, which deadline and which address.
The FPS Finance’s technical specifications for reporting over Peppol.
Whether the customer’s Peppol access point may report for that customer.

Sources: the Chamber’s website, einvoice.belgium.be and the ITAA’s reading of the bill (5 November 2026). Firmatlas doesn’t give legal advice.

What you can do now

Check that your customers receive invoices and credit notes over Peppol. A customer who still gets PDFs won’t be able to report what it receives.
Check that the VAT numbers in your customer file are right and active. Supplier and customer reports are matched on VAT numbers.
Take stopped, merged or replaced companies out of your file.
Ask your accounting software how and when it will report.

We add “Ready for e-invoices”, “Partly ready” or “Not on Peppol” to your file for each customer, with the reason. Follow the list and hear when a customer is ready.

Check your customer list for free I already have an account

What “ready for e-invoices” means

What we see for each company on Peppol, in VIES and in the KBO:

Ready for e-invoices: On Peppol, receives invoices and credit notes, VAT number active in VIES.
Partly ready: On Peppol, but not everything is in place.
Not on Peppol: Cannot receive e-invoices over Peppol.
Outside e-invoicing: No e-invoices between VAT-registered businesses to this company.
Not checked yet: We haven’t looked this company up on Peppol yet.

Of the 1.973.730 active companies we looked up on the Peppol network, 1.206.455 are on Peppol: 61%. Firmatlas scan of the Peppol network, with the KBO data of 12 November 2026.

This says what we see on Peppol and in VIES, not whether a company meets its obligations.

Questions about e-reporting

Is e-reporting law yet?

Does the customer listing end?

Under the bill, yes, for transactions from 1 January 2028. The last listing, for 2027, is still due by 31 March 2028. The periodic VAT return stays.

Does my customer have to report too?

Yes. The bill has supplier and customer both report, invoice by invoice. So your customer has to receive your invoice in structured form, over Peppol.

Does it apply to small businesses?

Under the bill, yes. Left out are, among others, businesses that only make exempt transactions (article 44) and sales to consumers.

What about customers abroad?

Belgian e-reporting covers domestic transactions. For invoices between EU countries, EU reporting starts on 1 July 2030.

What does “ready for e-invoices” mean on Firmatlas?

That the company is active in the KBO, that VIES knows its VAT number as active, and that it receives invoices and credit notes on Peppol. We can’t see whether a company reports its invoices: that happens between its software and the FPS Finance.

Is this legal advice?

No. This page sums up what has been published, with the date we checked it. Read the official texts or ask your accountant.