After e-invoicing comes e-reporting: what changes from 2028?

Although the regulations are not yet final and several practical arrangements still need to be worked out, the direction is clear: the tax authorities will gain faster access to detailed invoice data and VAT information (almost in ‘real time’). In principle, the system provides for dual reporting: both the supplier and the customer report data on the same transaction within five days. This gives the tax authorities much faster insight into transactions and allows discrepancies between the two reports to be identified more quickly.

For businesses, this means that the quality of their invoicing, VAT and master data is more important than ever. Errors that today often only come to light during a VAT audit will become visible much more quickly from 2028 onwards.

Preparing for e-reporting

Although e-reporting will only become mandatory from 2028, we advise businesses to use 2027 as a testing and preparation year.

In practice, we see e-reporting not so much as an IT project, but primarily as a VAT and data quality project. The following points deserve particular attention:

• correct VAT codes;
• quality of customer and supplier data;
• consistent invoice descriptions;
• processing of credit notes and corrections;
• alignment between invoicing, accounting and VAT returns;
• transactions with foreign companies holding a Belgian VAT number;
• transactions within a VAT unit.

What do we recommend today?

Many businesses today do not know whether their invoicing, master data and VAT processes are robust enough for the next phase of fiscal digitalisation. That is why PKF BOFIDI developed a dedicated E-Reporting Readiness Scan. During this scan, we assess, among other things:

• the quality of your VAT data;
• the correct application of VAT codes and flows;
• the quality of customer and supplier data;
• your invoicing and accounting processes;
• the alignment with your VAT returns.

Afterwards, you receive a concrete overview of risks, quick wins and points for attention, so you can respond in good time to the expected e-reporting obligations from 2028.

Want to know whether your business is ready for e-reporting from 2028? Get in touch with our VAT specialists for an E-Reporting Readiness Scan. You’ll get a clear picture of where your business stands today, plus a practical action plan to prepare in 2027. Unless you’d rather wait for the VAT authorities to carry out the audit themselves.