The Belgian parliament has approved the Law of 6 February 2024 to amend the Value Added Tax Code and the Income Tax Code for the introduction of mandatory electronic invoicing, which was published in the Official Gazette on 20 February 2024. The law is in line with the draft submitted in December 2023 and as previously reported, provides for mandatory electronic invoicing requirements that apply from 1 January 2026 in respect of business-to-business (B2B) transactions that are considered to …