Belgium e-invoicing

Belgium is gearing up to mandate e-invoicing for B2B transactions, having already introduced it for governmental transactions in 2024. It’s important to stay in the know with the country’s invoicing changes.

This page serves as your overview of Belgium e-invoicing, providing the must-know information for tax compliance. Be sure to bookmark the page to be ahead of regulatory updates.

1. B2B e-invoicing in Belgium

2. B2G e-invoicing in Belgium

3. The use of Peppol in Belgium

4. Timeline of e-invoicing adoption

5. Setting up e-invoicing with Sovos

6. FAQ

7. Related resources

B2B e-invoicing in Belgium

Belgium will implement an electronic invoicing mandate for business-to-business transactions from 1 January 2026.

The model initially only involves buyers and sellers, not including any CTC (Continuous Transaction Controls) elements. This means that the country’s tax administration will not serve as a central platform or have access to invoice data in real or near real-time.

However, there are plans to transition to a 5-corner e-invoicing model by 2028, which will introduce a complementary invoice data reporting requirement and move towards CTC elements with near real-time reporting obligations.

Belgium has selected Peppol as the mandatory default transmission network for the B2B e-invoicing system. Although there is some flexibility and invoices may be issued in other EN 16931-compliant formats (subsidiary standard) if the recipient explicitly agrees, all businesses within the scope of the e-invoicing mandate will need to be able to connect to the Peppol network even if they intend to rely on the opt-out possibility.

This choice positions Belgium’s e-invoicing infrastructure as ‘future-proof,’ seamlessly aligning with upcoming national and European digital reporting obligations, including the EU’s ViDA Directive by 2030.

B2G e-invoicing in Belgium

Belgium requires the use of electronic invoices in government, mandating suppliers to public authorities to send invoices electronically. It introduced the mandate in 2024.

It began its B2G e-invoicing journey in 2017 when enforcing it regionally in Flanders; followed by mandates in Brussels in 2020 and Wallonia in 2022.

E-invoices in public procurement must meet the European Standard EN 16931, with the Mercurius platform serving as the nation’s hub for electronic invoicing—enabling both automated and manual invoice submission.

The use of Peppol in Belgium

Belgium has chosen Peppol as its default e-invoicing framework, standard and format.

Peppol was launched in 2008 in an effort to standardise public procurement in governments across the EU. It was formed as a framework that enables cross-border electronic procurement and invoices to be sent to customers.

It standardises how information is structured and exchanged to unify business throughout the European Union—and, today, beyond the EU. Malaysia and Singapore, for example, are two non-European countries that have embraced Peppol.

Find out more about Peppol e-invoicing

Timeline of e-invoicing adoption

Follow the development of Belgium e-invoicing:

October 2021: Federal government reveals consideration towards gradually implementing B2B e-invoicing
9 March 2022: Royal Decree establishes requirements for e-invoicing in the public sector
March 2024: Companies that supply goods and/or services to government and public entities must issue electronic invoices
January 2024: The Finance and Budget committee approves the draft law on B2B e-invoicing, leaving only the Chamber of Representatives to approve its implementation
February 2024: Belgian parliament approves the implementation of a national B2B e-invoicing mandate
1 January 2026: Belgium’s B2B e-invoicing comes into effect, meaning every Belgian taxpayer must issue and receive e-invoices
2028: It is expected that Belgium will introduce a complementary reporting requirement alongside the existing B2B e-invoicing mandate, transitioning from a 4-corner to a 5-corner e-invoicing model. Integration of cash register, payment and e-invoicing systems is also expected
1 July 2030: Belgian VAT-registered businesses must comply with VAT in the Digital Age (ViDA) requirements, which include mandatory e-invoicing and digital reporting for Intra-Community B2B transactions

FAQ

Is e-invoicing mandatory in Belgium?

E-invoicing is required for B2G transactions in Belgium, and it will also be obligatory for B2B transactions from 2026.

From 2028, Belgium will also introduce an additional e-reporting requirement.

Are non-established VAT-registered entities within the scope of Belgium’s e-invoicing mandate?

No, the Belgian tax authorities have clarified that sending structured electronic invoices for taxpayers not established in Belgium (i.e., without a permanent establishment) is not compulsory.

Are there any exemptions to Belgium’s B2B e-invoicing mandate?

Yes, certain entities are exempt from the mandate, including:

Taxpayers under the special flat-rate scheme
Bankrupt taxpayers
Businesses exclusively conducting VAT-exempt transactions
Taxpayers not established in Belgium (i.e. without a permanent establishment)

Are B2C transactions included in Belgium’s e-invoicing mandate?

No, B2C transactions are currently out of the scope of the Belgian e-invoicing mandate.

What are the requirements for a Belgian invoice?

Invoices in Belgium must include specific information, such as:

Issuance date & transaction date
VAT details (VAT number, VAT rate(s), total VAT amount)
Supplier and buyer details
Description and quantities of goods and/or services provided
Unit prices (if applicable)
Total gross amount

Is Peppol mandatory in Belgium?

Peppol-BIS is the standard e-invoicing format in Belgium, but other formats can be used – as long as there is a mutual agreement between the parties and the format meets European Standard EN 16931.

However, all businesses within the scope of the e-invoicing mandate will need to be able to connect to the Peppol network even if they intend to rely on the opt-out possibility.

Setting up e-invoicing with Sovos

With Belgium mandating e-invoicing for B2G transactions and working towards the same for B2B, you must fulfil your obligations. This can be tough considering the evolving nature of these regulations and, for multinational organisations, the fact that every country is on its own unique e-invoicing journey.

Sovos can help, acting as your sole compliance partner for all tax matters everywhere you conduct business, including in Belgium. Let your compliance be our business so you can focus on growth.