E-Invoicing in Belgium
Comprehensive guide to mandatory B2B electronic invoicing in Belgium – Legal framework, obligations, and practical implementation from January 1, 2026
Starting January 1, 2026, Belgium will introduce a mandatory requirement for all VAT-registered businesses conducting B2B transactions within the country to transition to structured electronic invoices. The initiative aims to increase automation, reduce errors and fraud, and ensure compatibility with the European standard EN 16931.
Key Milestones
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Peppol Integration
Belgium connects to the Peppol network, enabling cross-border e-invoice exchange.
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Mandatory B2B E-Invoicing
From January 1, 2026, all VAT-registered companies must issue and receive structured electronic invoices for B2B transactions.
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E-Reporting Implementation
Planned transition to near-real-time reporting using Peppol 5-corner model.
Who Must Comply
Exemptions:
- Companies registered only for VAT purposes without a permanent establishment in Belgium may be exempt
- Transactions with end consumers (B2C) are not subject to the mandate
- Certain transactions exempt under Article 44 of the VAT Code
Requirements:
- Electronic invoices must be structured (not merely PDF files) and comply with European standard EN 16931
- Transmission must occur through the Peppol network or other mutually agreed methods with technical Peppol compatibility
- Important: From January 1, 2026, sending invoices as PDF without structured XML format will not meet the obligation
Primary Format
Peppol BIS Billing 3.0 / UBL (XML) for structured electronic invoices. The transmission follows the four-corner model of the Peppol network (from supplier → their Access Point → Peppol network → recipient’s Access Point → recipient).
Alternative Formats
Other formats may be used if they comply with EN 16931 and there is a written agreement between supplier and recipient.
VAT Rounding Rules
New regulation allows rounding only the total VAT amount per rate, not each individual invoice line.
Financial Penalties
Companies that fail to ensure technical capability to send/receive structured e-invoices through Peppol face the following penalties:
- €1,500 — First violation
- €3,000 — Second violation
- €5,000 — Subsequent violations
Advantages of Peppol integration
Cross-border
Exchange with European partners
Validation
Automatic format verification
Standardized
UBL 2.1/Peppol BIS 3.0 format
Archiving
Legal archiving capabilities
Important for Businesses
A PDF document does not qualify as an electronic invoice in the legal sense. The structured XML file is legally binding. A PDF can be sent as an additional human-readable representation.
FAQ
Can I continue sending PDF invoices before January 1, 2026?
Yes, until that date. However, from January 1, 2026, only structured invoices will be legally acceptable for B2B transactions between VAT-registered companies in Belgium.
What if my counterparty is not ready to receive e-invoices through Peppol?
You can send by other means only if the recipient agrees and is technically capable of receiving invoices through Peppol. Otherwise, you risk non-compliance with the obligation.
Are small businesses also obligated?
Yes—turnover or size does not exempt from the obligation if the company is VAT-registered and conducts transactions with VAT-registered companies in Belgium.
Additional Important Information
For invoices to private individuals, there is currently no legal obligation to issue e-invoices. Businesses can continue to use paper or PDF invoices for end-customer transactions.
E-invoicing obligations apply exclusively to domestic transactions between companies registered in Belgium.
- Invoices to/from abroad are exempt
- Voluntary use via Peppol recommended
Electronic invoices must be archived in a readable format and protected against changes:
- Retention period as per national law
- Electronic archiving sufficient
Summary
Belgium has established a comprehensive legal framework for electronic invoicing. From January 1, 2026, B2B e-invoicing will be mandatory for domestic business transactions, making Belgium a pioneer in the EU for mandatory B2B e-invoicing implementation.
Companies must ensure they have transitioned their processes to electronic invoices and have access to the central e-invoicing system by the deadline. Peppol-compatible formats and compliant archiving are essential components of this transition.
The trend clearly points toward standardization via e-invoicing, both nationally and internationally. Belgian companies that supply internationally will benefit from this transition, as they can use the same system and format to serve international partners.
You can find out more about invoicing in Belgium here – invoice-portal.be
Create, send and receive electronic invoices – test now for free!
