Belgium's Next Step: Near-Real-Time E-Reporting Proposed for 2028

Belgium's Peppol-based B2B e-invoicing mandate has been live and fully enforced since April 2026 — but the next phase is already taking shape. On 18 July 2026, the Belgian Cabinet approved a pre-draft law introducing a near-real-time e-reporting obligation for domestic B2B transactions, targeted for 1 January 2028.

From E-Invoicing to E-Reporting

Belgium's current mandate (live since 1 January 2026, fully enforced with penalties since 1 April 2026) only requires structured invoice exchange between businesses via the Peppol four-corner network — it does not send transaction data to the tax authorities in real time. The new pre-draft law adds that layer: a Peppol five-corner model, where a copy of key invoice data is also routed to the tax administration close to the time of the transaction.

This mirrors the sequencing already seen in Poland (KSeF combines invoicing and reporting from day one) and anticipates the direction the EU's ViDA cross-border Digital Reporting Requirements will take from 1 July 2030.

What Else Changes

The pre-draft law also abolishes the annual client listing (listing annuel des clients assujettis / jaarlijkse klantenlisting) — the yearly summary of B2B customers and totals that Belgian VAT-registered businesses currently have to file. The logic: once near-real-time transaction data is flowing to the tax authority throughout the year, an annual summary becomes redundant.

Timeline So Far

Date	Milestone
1 January 2026	B2B Peppol e-invoicing mandatory (structured exchange only)
1 January–31 March 2026	Tolerance period — no penalties for good-faith non-compliance
1 April 2026	Full enforcement; graduated penalties (€1,500 / €3,000 / €5,000) apply
1 January 2028 (proposed)	Near-real-time e-reporting via Peppol five-corner network
1 January 2030	ViDA cross-border B2B e-invoicing and digital reporting (EU-wide)

Important Caveat

This is a pre-draft law, approved by Cabinet but not yet submitted to Parliament, let alone enacted. Scope, exact reporting fields, and the January 2028 date could all still change during the legislative process.

What Belgian Businesses Should Do Now

If your Peppol e-invoicing setup is already working under the current mandate, you have a head start: the same four-corner infrastructure is expected to carry the additional reporting layer, meaning this is more of an extension than a rebuild. Keep an eye on the draft law's progress through Parliament rather than budgeting for 2028 changes today.