Which European laws apply to my company?
Six European rules can apply to a Belgian company: structured electronic invoicing between VAT taxpayers, NIS2, the CSRD, the deforestation regulation, the European Accessibility Act and the Artificial Intelligence Act. For an enterprise number, AOEX reads the CBE record and the published accounts, then says whether each rule covers that company, does not cover it, or stays to check. A figure that is not published is not invented.
The six rules
B2B electronic invoicing
Structured electronic invoicing covers VAT taxpayers established in Belgium, for their invoices to other taxable persons.
It has been mandatory since 1 January 2026.
Article 53, § 2bis, of the VAT Code, inserted by Article 6 of the law of 6 February 2024, provides for it.
The official text is https://www.ejustice.just.fgov.be/eli/loi/2024/02/06/2024001635/justel
NIS2
NIS2 covers entities in the sectors of Annexes I and II that are a medium-sized or larger enterprise, within the meaning of Article 2 of the Annex to Recommendation 2003/361/EC.
It has applied since 18 October 2024.
Directive (EU) 2022/2555, Article 2 and Article 41, and the Belgian law of 26 April 2024, Article 3, provide for it.
The annexes name a NACE code only for divisions C21 and C26 to C30.
The official text of the Belgian law is https://www.ejustice.just.fgov.be/eli/loi/2024/04/26/2024202344/justel
CSRD
The CSRD covers, for financial years starting on or after 1 January 2027, companies whose net turnover exceeds €450,000,000 and whose average headcount exceeds 1,000.
For financial years starting between 1 January 2024 and 31 December 2026, the first set remains large public-interest entities with more than 500 employees.
Article 19a(1) of Directive 2013/34/EU, as replaced by Directive (EU) 2026/470, and Article 5(2) of Directive (EU) 2022/2464, as amended by Directive (EU) 2025/794, provide for it.
The balance-sheet total is no longer a threshold of that Article 19a.
The official text is https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32026L0470
EUDR
The deforestation regulation covers operators and traders in products made from cattle, cocoa, coffee, soya, palm oil, rubber or wood.
The obligations apply from 30 December 2026, and from 30 June 2027 for micro and small undertakings established as such on 31 December 2024, except certain wood products.
Article 38 of Regulation (EU) 2023/1115, in the text consolidated on 26 December 2025, and Annex I provide for it.
The official text is https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02023R1115-20251226
European Accessibility Act
The European Accessibility Act covers the products and services listed in Article 2 of Directive (EU) 2019/882 from 28 June 2025.
Microenterprises that provide services are exempt: fewer than 10 persons and an annual turnover or a balance-sheet total of at most €2,000,000.
Article 3(23) and Article 4(5) provide for it.
The official text is https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32019L0882
Artificial Intelligence Act
The Artificial Intelligence Act covers any company that uses or provides an AI system, which stays to check for each company.
It entered into force on 1 August 2024, the general application is 2 August 2026, high-risk systems in Annex III on 2 December 2027, and those in Annex I on 2 August 2028.
Article 113 of Regulation (EU) 2024/1689, in the text consolidated on 27 July 2026, sets those dates.
The official text is https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02024R1689-20260727
Common questions
Which European laws can apply to a Belgian company?
Six rules can apply: structured electronic invoicing between VAT taxpayers since 1 January 2026, NIS2 since 18 October 2024, the CSRD under the adopted thresholds, the deforestation regulation from 30 December 2026, the European Accessibility Act since 28 June 2025, and the Artificial Intelligence Act for any company that uses or provides an AI system.
Is electronic invoicing mandatory for every Belgian company?
No. It covers VAT taxpayers established in Belgium who invoice other taxable persons, since 1 January 2026, under Article 53, § 2bis, of the VAT Code.
Which thresholds does the CSRD keep in the adopted text?
For financial years starting on or after 1 January 2027, Article 19a of Directive 2013/34/EU, as replaced by Directive (EU) 2026/470, keeps a net turnover above €450,000,000 and an average headcount above 1,000. For financial years starting from 1 January 2024 to 31 December 2026, the first set remains large public-interest entities with more than 500 employees. The balance-sheet total is no longer a threshold of that article.
What does the page say when a figure is not published?
The page shows “to check — information unknown”. It does not invent the headcount, the turnover or the balance-sheet total.
Is this page legal advice?
No. It is general information, not legal advice. A public-contract specification may require this compliance.
General information, not legal advice.
A public-contract specification may require this compliance.
Public tendersEnter a Belgian enterprise number. AOEX reads the CBE record and the published accounts, then says whether six European rules cover this company.
Public record of the Crossroads Bank for Enterprises.