Belgium’s B2B E-Invoicing Revolution by January 2026
Mandated B2B e-invoicing in Belgium is expected to be effective from January 1, 2026, according to the draft regulation.
Introducing B2B e-invoicing in Belgium
Belgium is shaking things up in the world of business-to-business (B2B) transactions. They're planning to make electronic invoicing mandatory, and it's expected to kick in on January 1, 2026, pending final approval.
The current draft proposal brings forth two crucial changes in comparison with earlier ideas:
- General Entry into Force: Instead of a phased approach, mandatory electronic invoicing is planned to come into effect on a broader scale, starting from January 1, 2026.
- Separation of Reporting: While electronic invoicing is on the horizon, mandatory electronic reporting will be introduced at a later stage.
But hold up, this plan is not set in stone just yet. The Belgian Parliament still needs to give it the green light. Plus, Belgium has to ask the European Commission for permission, since implementing electronic invoicing at the moment implies derogating the application of certain Articles from the European VAT Directive.
Find here our article about ViDA proposals, which impact on the future EU generalization of e-invoicing.
What You Need to Know About Belgian B2B E-Invoicing
Here are the key points of Belgium’s B2B e-invoicing mandate for January 2026:
- New invoice definition: Electronic invoices will only count if they're structured. Sending a PDF via email shall no longer be considered an electronic invoice.
- E-invoicing format: The standard format for electronic invoicing will be Peppol-BIS, although mutual agreement between parties can open the door to using another system that is compliant with the European EN 16931 standard.
- Who's Affected: Taxpayers established in Belgium, with a few specific exclusions, will have to issue e-invoices for local B2B transactions taxable in Belgium. These changes do not apply to business-to-consumer (B2C) transactions in Belgium.
Find here the official announcement of the Government.
Compliance and Transition Period
While the official entry into force is set for January 1, 2026, businesses are encouraged to prepare and strategize for this significant shift in the B2B invoicing landscape. Going electronic is not just a legal thing – it is also part of a global trend to make financial processes smoother.
The E-invoicing mandate aims to close the VAT gap, make taxes fairer, and simplify businesses’ lives. It's a big step toward modernizing how finances work in the country and keeping up with the digital world.
As the date gets closer, think about switching to Peppol-BIS and diving into the best ways to glide into this new era of B2B invoicing. Getting ready now means a smoother journey and more success in the digital future.