On 20th February the law introducing mandatory B2B e-invoicing in Belgium was published in the Official Gazette, available here.
This means that starting from 1 January 2026, VAT-registered taxpayers established in Belgium will be required to issue and receive structured e-invoices, while non-established foreign taxpayers with a VAT-registration in Belgium will be required to receive e-invoices.
Invoices will be sent in the structured format, following the European standard. The Peppol 4-corner model will be the default system, although taxpayers will be able to mutually agree to use any other system provided it meets the European Standard.
Belgium is currently awaiting the derogatory decision from the EU Commission, to be exempted from certain articles from the EU VAT Directive, similar derogations were already granted e.g. Poland, Romania, and Germany.
Check our blog for more information: Belgium Steps Closer to Mandatory E-Invoicing | Sovos.
