Key dates for e-invoicing in Belgium

Belgium is advancing toward a fully digital and compliant invoicing ecosystem. Here are the key milestones to stay ahead of.

1 Jan 2024

Royal Decree published

Foundation for mandatory B2B e-invoicing

1 Jan 2026

Mandatory B2B e-invoicing

Structured electronic invoices required
Peppol becomes the standard exchange network

2026 - 2027

Business adoption and ERP integration

Compliance optimization and process automation across organizations.

Expected 2028

E-reporting rollout

Digital VAT reporting introduced

This mandate currently affects e-invoicing, not e-reporting.

E-reporting is planned for the future.

E-invoicing

Mandatory

Mandatory for domestic B2B transactions

E-reporting

Not yet in scope

Planned for the future (dates to be confirmed)

The Mandate

Who is in scope in Belgium?

B2B

Mandatory

B2G

Mandatory

B2C

Not included

Cross-border

Not currently mandated

Invoice formats

Supported formats in Belgium

Invoices must comply with the Belgian e-invoicing mandate using one of the following approved formats.

Peppol BIS Billing 3.0

UBL 2.1

EN 16932 XML

Companies affected in

Belgium

All VAT-registered businesses established in Belgium

(for domestic B2B transactions)

FAQs

Starting January 1, 2026, all Belgian VAT-registered businesses must issue and receive structured electronic invoices for B2B transactions. This mandate does not apply to B2C transactions but requires businesses to be capable of receiving e-invoices from suppliers.

Belgium utilizes the Peppol (Pan-European Public Procurement Online) network for e-invoicing, ensuring secure and standardized electronic document exchanges.

As a certified PEPPOL Access Point, we can help with integrating your ERP or financial system with the PEPPOL network.

Yes. As of March 1, 2024, Belgium mandated the use of electronic invoicing via the Peppol network for Business-to-Government (B2G) transactions. This requirement ensures that businesses supplying goods or services to government entities must issue invoices electronically through the Peppol system.

Starting from January 1, 2026, Belgium will mandate the use of structured electronic invoices for nearly all business-to-business (B2B) transactions between VAT-registered companies. The Pan-European Public Procurement Online (Peppol) network, utilizing the Peppol-BIS format, will serve as the default standard for exchanging these electronic invoices.

As a certified PEPPOL Access Point, we can help with integrating your ERP or financial system with the PEPPOL network. Contact us for more information or request a test account.