Belgium confirms mandatory B2B e-Invoicing from January 1, 2026
Official clarification by SPF Finances published October 7, 2025
Key update
On October 7, 2025, the Belgian government updated its official e-invoicing FAQ — adding and modifying questions in the “General” and “B2B obligation” sections. (eInvoice Belgium – FAQ) Starting January 1, 2026, all VAT-registered businesses in Belgium must issue and receive structured electronic invoices only.
Main requirements
| Effective date: | January 1, 2026 |
| Trigger: | the invoice issue date defines the obligation, not the delivery or payment date |
| Format: | Peppol BIS Billing 3.0 (UBL 3.0) fully aligned with EN 16931 |
| Transmission: | exclusively via the Peppol network |
Penalties:
- €1,500 – first infringement
- €3,000 – second
- €5,000 – each subsequent
Next phase: real-time e-Reporting planned for January 2028
What it means for businesses
The Belgian mandate marks a significant step in Europe’s move toward digital VAT compliance and standardized e-invoicing. Companies must ensure their ERP or billing systems can communicate through Peppol and validate invoices according to UBL 3.0 rules.
Key actions for businesses:
Inform your customers and suppliers about the new requirements
Verify that your ERP / accounting software supports Peppol BIS Billing 3.0
Connect to an accredited Peppol Access Point (such as Invoice-Portal)
Automate invoice generation and transmission
Inform your customers and suppliers about the new requirements
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