Belgium
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THIS WEEK
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Belgium Approves Draft Law for Near Real-Time VAT E-Reporting as CTC Framework Expands
Belgium is taking another significant step in the digitalisation of its VAT system. The Belgian Council of Ministers has approved a draft law introducing near real-time electronic reporting of invoice data, building on the country’s mandatory B2B e-invoicing framework that came into force on 1 January 2026. If adopted, the legislation would move Belgium closer…
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New Rules on Jurisdiction Transfer Between the Court of Justice and the General Court Now in Effect
Cases on VAT, excise duties, the Customs Code, tariff classification of goods are impacted
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European Union: Reminder of the September 30 VAT Refund Deadline
Applicable for EU and Most of Non-EU Businesses Refunds
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Belgium: Administrative Tolerance for 2024 Moves Registration Requirement under Pillar 2 Regulations
Only applicable to groups that will not make Belgian advance payments for the 2024 QDMTT and/or 2024 IIR
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Belgium: Practicalities on Notification Requirement for In-Scope Groups Under Belgian Pillar Two Rules
Registration to obtain number from the Belgian Trade Register
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Belgium: Pillar Two Mandatory Notification for MNEs and Large Domestic Groups
On May 21, 2024, the Belgian tax administration released new guidance on mandatory registration requirements
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Belgian Parliament Adopts New Pillar Two Law with Key Modifications
Rectification of prior legislative oversights identified in the original December 19, 2023 Pillar Two law















