E-invoicing in Belgium: Complete Guide

Belgium plans to make B2B e-invoicing in domestic transactions mandatory by January 2026. No reporting obligation foreseen for the moment. Learn more about the current status and next steps for this implementation.

Introducing B2B e-invoicing in Belgium

According to the latest legislative update, Belgium carries on with the plans to make B2B electronic invoicing mandatory. Belgian businesses are gearing up for significant changes expected to come into effect on January 1, 2026.

Taxpayers established in Belgium, with few exceptions, will be obliged to issue e-invoices for local B2B transactions taxable in Belgium. Notably, these changes do not extend to business-to-consumer (B2C) transactions within Belgium.

Mandatory B2B E-Invoicing in Belgium

The Belgian e-invoicing mandate consists of the obligation of issuing, sending, and receiving your invoices electronically.

This type of mandate requires a necessary change in the definition of electronic invoices in the national Law, referring exclusively to structured electronic invoices, i.e., the electronic invoice that has been issued, transmitted and received in a structured electronic form which allows its automatic and electronic processing. Therefore, sending a PDF via email will no longer suffice as an electronic invoice.

In Belgium, mandatory e-invoicing requires all established businesses to issue these invoices in a pre-defined format following specific transmission standards. 

The forthcoming mandate represents a departure from the proposals made by other Member States:

  • Broad Implementation: Unlike previous phased approaches, mandatory electronic invoicing is slated for widespread adoption from January 1, 2026. There is no gradual implementation based on the size of the company or any other conditions, as it is conceived, for example, in France or Spain.
  • No digital reporting for the moment: Unlike other EU countries, electronic invoicing takes center stage, while e-reporting is not yet foreseen in the legislation.

Find here the official announcement of the Government.

When Will E-invoices in Belgium Become Mandatory?

The Belgian Parliament has approved the project to introduce a B2B e-invoicing mandate in Belgium by January 2026.

The attention now turns to the official approval from Europe. An authorization request was submitted to the European Commission back in October 2023. This additional step is required because, under the current rules, Member States must obtain the derogation from certain articles of the EU VAT Directive to implement an e-invoicing mandate in B2B domestic transactions. This will no longer be the case upon the implementation of ViDA proposals.

Since the B2B e-invoicing mandate is pending approval from the European Council, the final mandate may present some changes from the current proposal. 

Learn more about the EU VAT in the Digital Age (ViDA) proposals.

What is the Scope of B2B E-invoicing in Belgium?

At the moment, the scope of the e-invoicing mandate in Belgium includes:

  • The issuer of the e-invoice must be a taxable person established in Belgium. Some taxpayers are exempted from the obligation, such as those businesses involved in certain exempt transactions, under the special flat-rate scheme or those in bankruptcy state.
  • The customer of the e-invoice must be a taxable person with a Belgian VAT number – or under the obligation to VAT register in Belgium. The customer cannot refuse the electronic invoice.
  • The transaction shall be a taxable transaction located domestically in Belgium.

The B2B e-invoicing mandate in Belgium is planned only for established businesses, however, the acceptance of e-invoices is mandatory for all Belgian taxpayers. Therefore, non-established Belgian taxpayers may have to get ready as well for Belgian e-invoicing! 

What is the Format Proposed for the Belgian E-invoicing?

The standard format prescribed for electronic invoicing is Peppol-BIS, although parties may opt for alternative systems compliant with the European EN 16931 standard through mutual agreement.

PEPPOL (Pan-European Public Procurement on-line) is a non-profit organization that plays an important role in the standardization of e-invoicing and ensuring an interoperability framework (between different countries and service providers) for the exchange of the e-invoices:

  • The Peppol-BIS e-invoicing format is a specification of the EU e-invoicing standard (EN 16931) and, therefore, is compliant with it.
  • PEPPOL also works as a delivery network for the exchange of e-invoices, and it can be accessed through Access Points and Certified Providers.

As a delivery network, PEPPOL developed the “4 corner model”, which promotes interoperability between different service providers: C1 and C2, are the Supplier and its e-invoicing service provider, respectively, while C3 and C4 are the e-invoicing service provider and the Customer, respectively; since C2 and C3 (service providers) are connected through Access Points to the PEPPOL delivery network, the exchange of the e-invoice is possible.

Belgian B2B E-invoicing

  1. The Belgian e-invoicing mandate does not require the reporting of invoice data to the tax authorities. 
  2. The standard format allowed is the PEPPOL-BIS.
  3. Therefore, Belgian B2B e-invoicing mandate follows the four-corner model for the exchange of e-invoices between taxpayers. Learn more about the four-corner model in the article Electronic invoicing: How it Works and The Benefits.

Preparation is key to a seamless transition into the era of B2B e-invoicing. Embracing Peppol-BIS and exploring strategies for adaptation will position businesses for success in the evolving digital landscape.

Find here the official information about the Belgian e-invoicing mandate.

Related VAT news

We use cookies to offer an improved online experience. More information