The Belgian Federal Public Service Finance has published the official guidelines for mandatory B2B e-invoicing, which will take effect on January 1, 2026. Here are some of the key points covered in the guidelines:
- Format of E-Invoices: The guidelines explain what constitutes a structured invoice and how alternative formats can comply with the EN standard.
- Scope of E-Invoicing: Details on which transactions will be included and excluded from the mandatory e-invoicing requirement are provided, the possibility of self-billing, and clarifications on whether electronic and paper invoices can co-exist after January 1, 2026.
- Cross-Border Invoicing: Information is provided on the scope of cross-border invoicing and the use of the Peppol e-invoicing network.
- Technical Requirements: The guidelines outline the necessary technical rules to ensure the integrity and authenticity of e-invoices.
Along with the official guidelines, the existing e-invoicing legislation provide comprehensive details to help businesses prepare for the transition to mandatory e-invoicing from 1 January 2026.
