Belgian e-reporting 2028 and EU ViDA 2030: status and what to do now

Since 1 January 2026, Belgian businesses have had to exchange structured invoices with each other, by default over Peppol, but no invoice data goes to the tax administration. The next step, e-reporting, would have both the supplier and the customer report certain invoice data to FPS Finance (the federal tax administration) in near real time. As of 13 October 2026 it is a preliminary draft law with no start date in any official text; the 2028 timing comes from the federal coalition agreement. The EU directive on VAT in the Digital Age (ViDA) is adopted law: from 1 July 2030 it moves intra-EU business invoices to e-invoices with per-transaction reporting.

This reference is for business owners, accountants and finance or IT teams planning beyond 2026. It separates law, plans and what OrdoGrid does today. Who is covered in 2026 is explained in the Belgian e-invoicing obligation; go-live steps are in the 2026 checklist.

Status on 13 October 2026: law, draft or plan?

Timeline from 2024 to 2035

What Belgian e-reporting would mean in practice

What the government has announced

The Council of Ministers release of 18 July 2026 and the FPS Finance FAQ say:

• Both sides report. The supplier and its customer would each report certain mandatory invoice data to the administration.
• Near real time. Data would flow per transaction, not in a yearly summary.
• Domestic B2B. The FPS describes the measure as covering transactions between two Belgian VAT-registered businesses; intra-EU transactions follow ViDA.
• No more annual client listing for businesses subject to e-reporting.
• Aims: better compliance, and faster, more detailed data for risk analysis and action against fraud.

The structured invoice you already send is meant to be the data source. The Report to the King of the Royal Decree of 8 July 2025 names Peppol as the intended network for transmitting invoice data under future national and European near-real-time reporting obligations.

What is not yet known

As of 13 October 2026, no official text settles:

• the start date or any phasing;
• the data fields and the reporting deadline;
• whether franchise, art. 44-exempt or non-established businesses are covered;
• how credit notes and fallback invoices are reported;
• whether your Peppol provider transmits the data for you;
• the penalties.

ViDA also sets rules for domestic reporting systems (arts. 271a and 271b of the VAT Directive, from 1 July 2030): the supplier transmits the data when the invoice is issued or should have been and, where the Member State also requires it, the customer within 5 days of receipt. Belgium had no such system, or legal basis for one, before 2024, so the 2035 deferral does not apply to it: from 1 July 2030, Belgian e-reporting must fit these rules. Until then, and afterwards for scope and data fields, Belgium's choices will be in its own law and royal decree.

Five-corner model

Peppol today has four corners: supplier (C1), supplier's access point (C2), customer's access point (C3) and customer (C4). In a five-corner model the tax administration is a fifth corner that receives invoice data from the network. Advisers use the term for the Belgian plan, and OpenPeppol's Network Policy treats a five-corner set-up as several four-corner exchanges. The official release does not describe the architecture.

What stays the same

Nothing published so far changes the invoicing rules you apply today.

Your situation: what applies now and what to watch

ViDA: intra-EU invoices from 1 July 2030

Directive (EU) 2025/516 rewrites the invoicing and reporting rules of the EU VAT Directive. Belgium must adopt and publish the reporting measures by 30 June 2030 and apply them from 1 July 2030. The directive as adopted provides:

• E-invoice by default. Invoices must be electronic and follow EN 16931. Member States may still accept paper or PDF for transactions outside the new reporting.
• No acceptance needed. For intra-EU B2B transactions, issuing an EN 16931 e-invoice to a business no longer depends on the customer's agreement.
• 10-day deadline. For intra-EU supplies of goods, and cross-border supplies where the customer accounts for the VAT (reverse charge), the invoice must be issued within 10 days of the chargeable event. Today's Belgian rule is the 15th of the following month.
• Per-transaction reporting. The supplier transmits the data when the invoice is issued or should have been. The customer reports within 5 days of receipt, unless its Member State exempts customers.
• No more recapitulative statement. This reporting replaces what Belgian businesses file as the intra-Community listing.
• Two new mentions on every invoice, domestic ones included. A corrective invoice gives the number of the invoice it corrects, and invoices show the supplier's bank account or another payment-account identifier (art. 226, points 16 and 17).

Wait for the Belgian transposition before changing procedures. Today's rules for foreign customers are in foreign counterparties and Peppol.

What we recommend doing now

These are recommendations, not legal obligations. Each one already pays off under the 2026 rules.

1. Send every in-scope invoice and credit note as a structured e-invoice. Use PDF or paper only when the customer really cannot receive, and keep proof. The explanatory memorandum to the Law of 10 February 2026 says a supplier using that fallback must still be able to generate the data for future e-reporting.
2. Keep receiving active. In a bilateral model your report would rest on what you receive, so reject misaddressed invoices instead of booking them.
3. Clean your customer data. Check VAT numbers and Belgian establishment (a Belgian VAT number alone no longer proves it), and separate business from private customers.
4. Choose the VAT treatment deliberately. Reverse charge, exemptions and the franchise travel in the structured data as a VAT category with an exemption code or reason. As the reason, OrdoGrid sends the mention it prints on the PDF, for example the franchise mention under category E, and it combines these mentions and your Notes in the XML's document note (BT-22). On French and Dutch documents these are the official wordings; English and German documents carry a translation, as no official wording exists in those languages.
5. Issue on time and correct with credit notes, never by changing a sent invoice or reusing its number.
6. Keep the XML for 7 years. See invoice archiving.
7. Keep filing the annual client listing and the intra-Community listing until the law changes them.
8. Ask providers for written commitments. Until the dataset is published, no tool can be fully “e-reporting ready”. See choosing e-invoicing software.

In OrdoGrid today

OrdoGrid sends no data to the tax administration, does not produce the annual client listing, the intra-Community listing or a VAT return, and has not announced e-reporting features. It connects to Peppol through a certified access point and checks each invoice it sends over Peppol against EN 16931 and Peppol BIS Billing 3.0 rules before delivery.

To apply the recommendations:

1. Company. In Profil entreprise (company profile), Numéro de TVA (Optionnel) (VAT number, optional) must hold your BE number: OrdoGrid sends on Peppol only for Belgian VAT numbers. Fill in IBAN under Informations bancaires (bank details); the editor copies it into each invoice, which covers the bank-account mention ViDA adds from 2030.
2. Peppol status. In Peppol → Statut, check that Envoi (Outbox) shows Autorisé (authorised) and that Réception (Inbox) shows Enregistré (registered), unless another provider receives for you, and note your Identifiant Peppol under Annuaire Peppol (Peppol directory). With Mode : Envoi seul (send-only mode) and no other provider, click Activer la réception (activate receiving); see set up Peppol in OrdoGrid.
3. Clients. Each business customer should have Type de client (customer type) set to Assujetti à la TVA (VAT-registered) and a N° de TVA (VAT number). The badge Registre belge (BCE) or VIES (UE) shows where the data came from; it does not confirm a Belgian establishment.
4. VAT treatment. Pick the regime under Options de TVA (VAT options) yourself. OrdoGrid applies a regime by itself only when every line is already at 0% and the customer's location decides it (Export outside the EU, Autoliquidation for a business customer in another EU country). It suggests Régime cocontractant (the reverse charge for work on immovable property) only together with its condition, a customer that files periodic VAT returns, and never applies it by itself: check that the legal conditions are met.
5. Send. Click Envoyer (Send), keep Envoi électronique via Peppol (send electronically via Peppol) ticked, then Sauvegarder & Envoyer (Save & Send). In Peppol → Outbox, Traité (processed) means network delivery, not acceptance. Erreur (error) means not delivered or outcome unknown: click Vérifier (check), fix the cause and retry the same invoice once; if the badge still shows Erreur, or OrdoGrid refuses because an earlier outcome must first be reconciled, contact OrdoGrid support before sending it any other way. Pas sur Peppol (recipient not on Peppol) means no registration accepting the invoice was found at delivery: ask the customer whether it can receive, and if it really cannot, send the same invoice another way and keep dated proof (recommendation 1).
6. Correct. In Factures (invoices), select the invoice and click Note de crédit (credit note); the credit note references the original in its structured data.
7. Reject. In Peppol → Inbox, use Répondre (reply) → RE Rejetée (rejected) with a reason code.
8. Archive. Select documents on the Peppol page and download a ZIP with xml and pdf folders. Integrations can use GET /api/v1/peppol/documents/{id}/xml.

Worked example: one supplier, two regimes

Domestic B2B. Atelier Verbeke BV in Ghent services the bottling line of Brasserie Lemaire SRL in Namur on 1 October 2026. Both are established in Belgium and VAT-registered.

Intra-EU sale. Verbeke sells a refurbished filling machine to Van Dijk Dranken BV in Eindhoven for €8,400.00, an exempt intra-Community supply (VAT €0.00).

Common mistakes

Evidence to keep

• XML and PDF of every invoice and credit note sent or received, for 7 years from 1 January of the year after issue.
• For each fallback invoice: dated proof that the customer could not receive, and the invoice data.
• Written agreements for any format or channel other than Peppol BIS.
• Your customer checks: VAT number, Belgian establishment, business or private.
• Invoice Responses sent or received, such as rejections.
• Copies of the client and intra-Community listings your accountant filed.

FAQ

Is my invoice data already sent to the tax administration?

No. The FPS Finance FAQ states that in the phase that started on 1 January 2026 no information from the electronic invoice is sent to the administration.

When does Belgian e-reporting start?

No official text sets a date as of 13 October 2026. The coalition agreement gives 2028, and a preliminary draft law was approved on 18 July 2026. The date will be in the law and its royal decree.

Does e-reporting replace the VAT return?

Nothing published says so. The draft ends the annual listing of VAT-registered customers for businesses subject to e-reporting; the periodic VAT return is not mentioned.

Does e-reporting apply to franchise businesses or to sales to consumers?

FPS Finance describes the measure as covering transactions between two Belgian VAT-registered businesses, so consumer sales are not in the announced scope. Franchise taxpayers are not yet addressed; they are already in scope of the 2026 e-invoicing obligation.

Will I need a new provider or a separate connection to FPS Finance?

Nothing requires it today. The government intends to use Peppol, but how and by whom data is transmitted is not yet published. Ask your provider what it commits to once the rules are known.

What changes for invoices to customers in other EU countries?

From 1 July 2030, under ViDA, invoices for intra-EU supplies of goods and for cross-border supplies where the customer accounts for the VAT are EN 16931 e-invoices issued within 10 days of the chargeable event, and their data is reported per transaction instead of in the intra-Community listing.

Does OrdoGrid already support e-reporting?

No. OrdoGrid sends and receives structured invoices over Peppol and lets you download the exchanged XML, but sends no data to the tax administration and has not announced e-reporting features.