Belgium Mandates PEPPOL ID 0208 for B2B e-Invoicing from 1 January 2026
π 1 January 2026βββ± 5 min read
Starting 1 January 2026, Belgium will require all B2B invoices between Belgian VAT-registered companies to be exchanged as structured electronic invoices via the PEPPOL network.
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A key part of this mandate is the mandatory use of PEPPOL identifier scheme 0208, based on the Belgian company number (CBE/KBO).
What is Changing?
Belgian authorities have confirmed that every Belgian company must be identifiable in PEPPOL by its official company number. In PEPPOL, this is represented by scheme 0208.
Required format:
0208:<Belgian company number>
This identifier is now considered the primary and mandatory PEPPOL ID for Belgium.
Why is 0208 Mandatory?
According to official Belgian e-invoicing guidance, the company number (CBE/KBO) is the only legally unique identifier for Belgian entities.
Registering companies under 0208 ensures:
Unambiguous identification of trading partners
Reliable routing of invoices in the PEPPOL network
Alignment with Belgian tax and compliance systems
Other identifiers may still exist, but they do not replace 0208.
What About VAT-based PEPPOL IDs (9925)?
Belgian companies may also have:
9925 β Belgian VAT number
Example: 9925:BE0123456789
9925 is optional and supplementary
It cannot be used instead of 0208
Most PEPPOL access points and Belgian authorities require 0208 to be active
Identifier Overview
Key rule: Every Belgian company must be reachable in PEPPOL via 0208. 9925 may exist in parallel, but never instead of 0208.
What This Means for Invoice Portal Customers
With Invoice Portal, you are fully prepared for the Belgian 2026 mandate:
Automatic support for mandatory 0208 PEPPOL IDs
Optional registration of 9925 (VAT) where useful
Secure sending and receiving of PEPPOL BIS 3.0 invoices
Compliance with Belgian B2B e-invoicing legislation from day one
No additional action is required from your side beyond ensuring your Belgian company number is correctly registered.
E-invoice decisions of the Ministry of Finance from 15/10/2024
/in eInvoice NewsInvoice transmission: The contracting parties must agree between themselves under civil law which permissible electronic invoice format and which permissible transmission channel is to be used.
Receipt channels: An e-mail inbox is sufficient for the legally compliant receipt of electronic invoices. Alternatively, interfaces or portals are also permitted.
In the long term, the transmission channels will be reviewed as part of the VIDA implementation, with more specific requirements being defined if necessary.
Sanctions: From the start of the obligation (2027 or 2028), βother invoicesβ (e.g. paper or PDF) will no longer be eligible for input tax deduction. Additional penalties for refusing to accept an e-invoice are currently not envisaged. However, if the recipient refuses to accept the e-invoice even though the sender has demonstrably endeavoured to transmit it correctly, the recipient will be in default.
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