Belgium E-Invoicing Mandate: What you need to know!
Starting January 1, 2026, Belgium will mandate e-invoicing for B2B transactions, eliminating the validity of paper and PDF invoices. Businesses must adopt structured digital invoices to enhance efficiency, streamline tax processes and combat tax evasion.
Belgium e-invoicing will follow the Peppol BIS 3.0 standard, enabling structured and automated invoice creation, exchange and validation via the Peppol network.
All Belgian VAT-registered businesses must issue and receive B2B invoices through the Peppol-BIS format; digital signatures are not required and invoices must be archived for 10+1 years.
The Belgium e-invoicing mandate currently applies to B2B transactions, while B2G e-invoicing is already mandatory for dealings with federal and central public administrations; B2C transactions remain exempt for now.
Transitioning to e-invoicing can be complex for large and international businesses, so early preparation is essential to avoid compliance risks and operational disruptions.
Belgium e-invoicing mandate effects extend beyond IT, impacting tax, legal, and accounting processes as well. Many businesses fail to map the effect of this transition on the other departments such as:
1. Tax and legal: Adapting to evolving tax regulations and reporting standards calls for meticulous planning and attentive preparation.
2. Accounting: The accounting processes should be structured to properly manage e-invoicing.
3. IT & Finance: The invoicing solutions must align with Peppol standards and be safely incorporated into the current framework.
FAQ’s:
Which B2B transactions are excluded from the Belgium e-invoicing obligation?
Structured electronic invoicing is generally mandatory for B2B transactions between Belgian VAT-registered businesses. However, it is not required when dealing with bankrupt taxable persons, businesses performing only VAT-exempt transactions (Article 44), non-resident taxable persons without a Belgian permanent establishment, or those under the flat-rate VA