
At a glance: E-invoicing in Belgium
While electronic invoicing is already enforced for taxpayers selling to government entities, Belgium is still progressing towards implementing its B2B e-invoicing legislation.
In October 2023, Belgium submitted a request to the European Commission for a derogation from the EU VAT Directive, seeking authorisation to implement mandatory electronic invoicing for transactions between private businesses.
While awaiting the decision, the Belgian government has enacted legislation amending the VAT Act to establish an electronic invoicing obligation starting in January 2026.
No specific transmission method or invoice format is mandated for e-invoice exchange. However, the Belgian authorities recommend Peppol as the default exchange method.
Belgium’s endorsement of the Peppol framework and network as the default national system is a notable element of its e-invoicing operation. Peppol-BIS is the nation’s standard e-invoicing format, and issuers of electronic invoices must use the Peppol network. Belgium is one of many countries, especially within Europe, that have utilised this approach.