Belgium e-invoicing

Belgium is on its way to enforcing electronic invoicing for B2B transactions, having already introduced it for governmental transactions since 2024. It’s important to stay in the know with the country’s upcoming 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.

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.

Timeline: e-invoicing adoption in Belgium

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 e-invoicing mandate
  • 1 January 2026: Belgium’s e-invoicing comes into effect, meaning every taxpayer must issue and receive e-invoices

Format of an e-invoice in Belgium

The default format of an e-invoice in Belgium is Peppol-BIS, although other formats may be allowed should they:

  1. Comply with European Standard EN 16931
  2. Be agreed upon by all parties in a transaction

This is the most common format in the Peppol network, and it requires specific information like:

  • Buyer reference/reference to the purchase order
  • Product or service name and quantity
  • Price details
  • VAT details

B2B e-invoicing in Belgium

Belgium plans to implement an e-invoicing mandate on 1 January 2026.

According to the mandate, established VAT-registered entities must issue and receive electronic invoices in a structured format compliant with the European standard EN 16931. Non-established VAT-registered entities are also included in the scope of the mandate; however, they are only required to receive electronic invoices, not to issue them.

The model will initially only be between 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 for the foreseeable future.

While Peppol is often used to facilitate the electronic transfer of invoices, Belgium also plans to use this framework for B2B e-invoicing.

FAQ

E-invoicing is required for B2G transactions in Belgium, and B2B transactions will also require the issuance of electronic invoices from 1 January 2026.

Yes, non-established VAT-registered entities are required to be able to receive electronic invoices from January 2026. However, these entities are not obliged to issue electronic invoices.

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

  • Taxpayers under the special flat-rate scheme
  • Bankrupt taxpayers
  • Businesses exclusively conducting VAT-exempt transactions

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

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

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.

Peppol e-invoicing

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 all over the European Union – and, today, beyond the EU. Malaysia and Singapore are two non-European countries to have embraced Peppol, for example.

Find out more about Peppol e-invoicing.

Get in touch with us