Kworia News
Articles for Belgium
This hub covers Belgium's e-invoicing and e-reporting landscape, including the phased mandate requiring structured electronic invoices between B2B trading partners, the role of the Mercurius network for public-sector transactions, and Peppol-based exchange standards. Readers find practical guidance on format requirements, supplier and buyer obligations, and how Belgian rules interact with broader EU VAT compliance frameworks.
Belgium's Peppol e-invoicing network oversight transitions from SPF BOSA to SPF Finances in 2027, governed internationally by OpenPeppol. While Peppol provides encrypted transmission and security frameworks, users must remain vigilant against endpoint fraud risks including compromised software and stolen credentials.
Starting 15 October 2026, Belgium will automatically verify ODS certificates through the EU CSW-CERTEX platform in IDMS, requiring businesses to ensure accurate declarations before this date.
Belgium will automatically deactivate EORI numbers linked to inactive or non-existent BCE registrations starting 1 December 2026. Affected traders must restore active status and reapply for EORI to avoid customs clearance disruptions.
Belgium unified QDMTT and RIR filing deadlines to 31 October 2026 for specific fiscal-year cohorts under Pillar 2 tax requirements. The consolidation applies to multinational and large domestic corporate groups and supersedes a prior extension announced in April 2026. Groups must prioritize general representative notifications before submitting QDMTT declarations.
Belgium's SPF Finances extended corporate income tax deadlines to 15 October 2026 and personal income tax deadlines to 31 October 2026, providing 15-day extensions for filings through official digital platforms Tax-on-web and Biztax following consultations with sector professionals.
Belgium's €3 flat-rate duty on non-EU e-commerce shipments introduced in June 2026 has dramatically shifted customs declaration patterns within six weeks. H7 declarations fell 53% while H1 declarations surged 102%, with average declared values nearly doubling. The duty generated €223.7 million in revenue by mid-August.
Belgium launches 'Customs Attachés Contact Day 2026' to formalize customs diplomacy as an active export-support tool for businesses targeting Asian markets, providing direct advisory access on regulatory and compliance issues through eight regional posts.
Belgium's customs authority sent experts to Panama City in September 2026 to train Panamanian officers in scanner-image analysis for detecting drug concealment. The bilateral initiative, the first of its kind in Latin America for Belgian customs, strengthens cooperation between Antwerp port and the Panama Canal corridor to combat transnational drug trafficking.
Belgium's SPF Finances will launch SAF-T file submission via MyMinfin in October 2026, offering businesses an optional digital pathway for transmitting standardized accounting data. This voluntary initiative streamlines reporting for companies with compatible software systems and aligns with broader EU tax-digitization trends.
Belgium's IDMS will activate automated F-GAS certificate verification via CSW-CERTEX on 1 October 2026. Businesses must ensure proper certificate declarations to avoid clearance delays. This integration advances Belgium's customs digitization and EU Single Window alignment.
Belgian vehicle dealers must submit VAT attestation applications between 1 October 2026 and 26 February 2027 to renew merchant license plates under new SPF Finances regulations. The process involves a 10-business-day processing window with strict deadlines, and procedural changes now require separate applications for trial and professional plates.
Belgium's SPF Finances is implementing two critical NCTS changes on 30 September 2026: Transit Text Bureau (TXT) for exit office operations and strict UTC timezone validation. Traders must ensure advance customs notification before goods leave the EU and audit systems for compliant timestamp formatting.
