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E-Invoicing in Belgium

Belgium has taken the step into the digital era of electronic invoicing. This move supports economic efficiency, reduces administrative burden, and fosters seamless, standardized data exchange across the country.

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Country Situation

General Description

Belgium is advancing its digital tax and administrative infrastructure by introducing mandatory e-invoicing interoperability for domestic transactions. Beginning in 2026, structured electronic invoicing will become mandatory for Belgian VAT-registered businesses, enabling seamless invoice exchange with Peppol strongly recommended – however not the only means. The Belgian tax authority has clarified that non-resident VAT-registered businesses will be exempt from this obligation.

The use of EN 16931-compliant structured formats will promote consistency, enhance data quality, and support end-to-end automation across accounting systems. The government’s approach reflects a phased digital roadmap. While the initial focus is on ensuring interoperability across systems, a future transition to e-reporting is planned for 2028. At that point, Belgium is expected to move toward a “5-corner” or a DCTCE model, where invoice data will also be transmitted to the tax authority in real-time, ensuring alignment with the EU’s VAT in the Digital Age (ViDA) initiative.

Important dates:

  • January 1, 2026: Mandatory B2B e-invoicing takes effect.
  • 2028: Planned transition to a CTC (Continuous Transaction Control) model.
  • 2030 (ViDA): Cross-border e-invoicing becomes mandatory.

FAQs

Is e-invoicing mandatory for all businesses in Belgium?
Yes, for B2B VAT-registered companies from 1 January 2026.
Who is the governing entity overseeing e-invoicing and digital reporting?
FPS Finance (FOD Financiën)
Is there a phased implementation? What are the key deadlines for e-invoicing compliance in Belgium?
Yes. B2B mandate applies from 1 Jan 2026 with e-reporting from 1 Jan 2028.
Is there a national e-invoicing platform in Belgium?
For B2B: No single platform. Currently, Hermes exists as a delivery platform for B2B for non peppol recipients.
Do businesses need to register for e-invoicing compliance in Belgium?
Not explicitly, but Peppol registration is required to send/receive via that network.
How does e-invoicing work in Belgium?
Invoices are exchanged in structured XML (EN 16931) via Peppol or agreed channels.
Is Peppol available, required, or recommended for e-invoicing in Belgium?
Strongly recommended for B2B.
What are the approved e-invoicing formats in Belgium?
Peppol BIS 3.0 (UBL 2.1). Alternative EN 16931 compatible formats may be accepted if agreed between parties.
What is the process for foreign companies issuing e-invoices in Belgium?
For B2B: Only mandatory if established (or fixed) in Belgium.
Does Belgium require real-time reporting of invoices?
Not yet, but it’s expected by 2028.
Do non-resident companies need to comply with e-invoicing in Belgium?
Only if they have a fixed establishment or participate in public contracts.
What are the e-invoicing requirements for cross-border transactions in Belgium?
Not mandated yet. Structured e-invoicing is optional with recipient consent. Mandatory under ViDA from 2030.
Is an electronic signature required for e-invoices in Belgium?
No
How should e-invoices be archived to comply with Belgium’s regulations?
In original structured format (e.g., UBL), unaltered, accessible, and retrievable for 7 years.
Can e-invoices be stored outside Belgium? (Archiving abroad rules)
Yes, provided the data is accessible and readable in Belgium upon request.
Where can I find official e-invoicing guidelines for Belgium?
How can ecosio help my business do e-invoicing in Belgium?
ecosio is a Peppol Access Point that offers access to the Peppol exchange network - automating compliant invoice generation, transformation, validation, and delivery.
What are the best practices ecosio can help me implement for e-invoicing compliance in Belgium?
Validating EN 16931 compliance, managing invoice lifecycle visibility, handling both Peppol and alternative flows, archiving invoices, and tracking acknowledgements.
How does ecosio help businesses future-proof their e-invoicing compliance strategy in Belgium?
By offering a ViDA aligned infrastructure, support for real-time tax authority integration (future CTC), and centralized compliance dashboards to manage changing mandates.

Country Specs

Mandate StatusApproved
Mandate ScopeB2B
Model TypeInteroperability / Post-Audit, Decentralised CTC and exchange (DCTCE)
Government EntityFPS Finance (Federal Public Service Finance)
FormatsUBL 2.1
Infrastructure / PlatformPeppol will play a key part in the upcoming mandate however it is not the mandatory means of electronic invoice exchange.
E-signature RequiredNo
Key Deadlines1 January 2026: Mandatory B2B e-invoicing for established taxpayers.
1 January 2028: All companies must support e-reporting initiative - Introduction of the “5th corner” moving towards a DCTCE.
AR MandatoryYes. Peppol BIS Billing 3.0 (UBL 2.1), compliant with EN 16931.
AP MandatoryYes. Peppol BIS UBL 2.1; EN 16931-compatible XML if agreed.
Peppol AvailableRecommended but not required.
Domestic TransactionsMandatory from 2026
Cross-border TransactionsExports: Allowed via Peppol or EN 16931 formats by mutual agreement (not mandatory until ViDA in 2030).
Imports: Receiving optional, not required unless agreed.
Archiving Period7 years
Archiving AbroadAllowed if accessible from Belgium and compliant with EU rules.

Country Situation

General Description

Since April 2019, suppliers to Belgian public sector entities have been required to issue and transmit invoices in a structured electronic format that conforms to the EN 16931 standard, using the Peppol network for secure and interoperable exchange. This requirement ensures consistency, automation readiness, and greater efficiency in invoice processing across all levels of government. The use of standardized formats improves data quality, reduces administrative burden, and aligns Belgium with the European Directive 2014/55/EU, which established e-invoicing in public procurement as a common standard across the EU.

Belgium’s B2G e-invoicing mandate not only enhances transparency and auditability in public sector transactions but also lays the technical foundation for future developments in digital compliance, including real-time reporting and integration with broader EU initiatives like VAT in the Digital Age (ViDA).

FAQs

Is e-invoicing mandatory for all businesses in Belgium?
Yes, for B2G suppliers since 2022–2024 (phased by contract value).
Who is the governing entity overseeing e-invoicing and digital reporting?
FPS Finance (FOD Financiën)
Is there a phased implementation? What are the key deadlines for e-invoicing compliance in Belgium?
Yes. B2G was phased from 2022 to 2024 based on contract value.
Is there a national e-invoicing platform in Belgium?
For B2G: Yes, the Mercurius platform.
Do businesses need to register for e-invoicing compliance in Belgium?
Not explicitly, but Peppol registration is required to send/receive via that network. B2G suppliers must be Peppol capable.
How does e-invoicing work in Belgium?
Invoices are exchanged in structured XML (EN 16931) via Peppol or agreed channels.
Is Peppol available, required, or recommended for e-invoicing in Belgium?
Mandatory for B2G
What are the approved e-invoicing formats in Belgium?
Peppol BIS 3.0 (UBL 2.1). Alternative EN 16931 compatible formats may be accepted if agreed between parties.
What is the process for foreign companies issuing e-invoices in Belgium?
For B2G: Required if participating in Belgian public procurement.
Does Belgium require real-time reporting of invoices?
Not yet, but it’s expected by 2028.
Do non-resident companies need to comply with e-invoicing in Belgium?
Only if they have a fixed establishment or participate in public contracts.
What are the e-invoicing requirements for cross-border transactions in Belgium?
Not mandated yet. Structured e-invoicing is optional with recipient consent. Mandatory under ViDA from 2030.
Is an electronic signature required for e-invoices in Belgium?
No
How should e-invoices be archived to comply with Belgium’s regulations?
In original structured format (e.g., UBL), unaltered, accessible, and retrievable for 7 years.
Can e-invoices be stored outside Belgium? (Archiving abroad rules)
Yes, provided the data is accessible and readable in Belgium upon request.
Where can I find official e-invoicing guidelines for Belgium?
How can ecosio help my business do e-invoicing in Belgium?
ecosio is a Peppol Access Point that therefore offers access to the Peppol exchange network - automating compliant invoice generation, transformation, validation, and delivery.
What are the best practices ecosio can help me implement for e-invoicing compliance in Belgium?
Validating EN 16931 compliance, managing invoice lifecycle visibility, handling both Peppol and alternative flows, archiving invoices, and tracking acknowledgements.
How does ecosio help businesses future-proof e-invoicing compliance strategy in Belgium?
By offering a ViDA aligned infrastructure, support for real-time tax authority integration, and centralized compliance dashboards to manage changing mandates.

Country Specs

Mandate StatusMandatory / Implemented
Mandate ScopeB2G
Model TypeInteroperability / Post-Audit
Government EntityFPS Finance (Federal Public Service Finance)
FormatsUBL 2.1, CII (Cross Industry Invoice)
Infrastructure / PlatformPeppol (Mercurius platform)
E-signature RequiredNo
Key Deadlines1 March 2024: Structured e-invoicing is mandatory for all public contracts under €3,000 (excluding VAT), effectively covering all contract sizes. 
This final phase ensures full coverage of B2G e-invoicing, regardless of contract value. The goal is to close remaining gaps, ensuring uniform compliance across all public procurement, no matter how small.
AR MandatoryYes, for suppliers to the public sector:
All suppliers (Belgian and foreign) that enter into public contracts with Belgian public entities are required to issue structured electronic invoices.
AP MandatoryYes, on the public sector side:
Public authorities are required to receive and process structured electronic invoices. This means Accounts Payable e-invoicing is mandatory for government entities.
They must be capable of receiving invoices via the Peppol network in EN 16931-compliant format.
Peppol AvailableYes
Domestic TransactionsMandatory based on contract value
Cross-border TransactionsExports: Allowed via Peppol or EN 16931 formats by mutual agreement (not mandatory).
Imports: Receiving optional, not required unless agreed.
Archiving Period7 years
Archiving AbroadAllowed if accessible from Belgium and compliant with EU rules

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