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The current mandate focuses on the exchange of invoices between businesses. However, it is designed to be the first step toward a . Eventually, Belgium plans to implement a system where invoice data is reported to tax authorities in real-time or near real-time, aligning with the EU's "VAT in the Digital Age" (ViDA) proposal. Next Steps for Businesses
: Update internal accounts payable (AP) and accounts receivable (AR) workflows to handle structured XML data instead of PDFs.
: Verify if current ERP or accounting software is "Peppol-ready." The current mandate focuses on the exchange of
Cross-border transactions (currently only domestic B2B is mandated).
Bankrupt companies and those under certain simplified regimes. Next Steps for Businesses : Update internal accounts
: To help SMEs adapt, the government introduced an enhanced tax deduction of 120% for costs related to e-invoicing software and consultancy services incurred between 2024 and 2027. Transitioning to Continuous Transaction Controls (CTC)
: The mandate applies to all Belgian businesses simultaneously on January 1, 2026 . There is no phased rollout based on company size. Exemptions : Transactions with non-taxable persons (B2C). : To help SMEs adapt, the government introduced
Exempt transactions (e.g., healthcare or financial services).