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.

Country Situation

General Description

From 2026, e-invoicing will become mandatory for domestic B2B transactions in Belgium. All VAT-registered businesses will be required to issue and receive structured electronic invoices using an EN16931 compliant format.

While Peppol is strongly recommended to ensure interoperability, it is not the only permitted channel. Non-resident VAT-registered businesses will be exempt from this requirement.

This marks the first phase of Belgium’s broader digital strategy. Mandatory e-reporting is expected to follow in 2028, with invoice data being transmitted in real time to the tax authority under the EU’s VIDA framework.

FAQs

Is e-invoicing mandatory for all businesses in Belgium?

Yes. From 1 January 2026, e-invoicing will be mandatory for all Belgian VAT-registered businesses for domestic B2B transactions.

Who is the governing entity overseeing e-invoicing and digital reporting?

The Federal Public Service Finance (FOD Financiën) is the authority responsible for e-invoicing and digital reporting in Belgium.

Is there a phased implementation? What are the key deadlines for e-invoicing compliance in Belgium?

Yes. The B2B e-invoicing mandate begins on 1 January 2026, followed by mandatory e-reporting from 1 January 2028.

Do businesses need to register for e-invoicing compliance in Belgium?

No. Registration is not required by law, but businesses must register on the Peppol network if they choose to use it for sending and receiving e-invoices.

How does e-invoicing work in Belgium?

E-invoices are exchanged in structured XML format compliant with EN 16931, typically via Peppol or other mutually agreed transmission channels.

What are the approved e-invoicing formats in Belgium?

Peppol BIS 3.0 (based on UBL 2.1) is the primary format. Other formats compliant with EN 16931 may also be used if agreed between trading partners.

What is the process for foreign companies issuing e-invoices in Belgium?

Foreign companies are only subject to the B2B e-invoicing mandate if they have a fixed establishment in Belgium.

Does Belgium require real-time reporting of invoices?

No. Real-time reporting is not yet required, but it will become mandatory from 1 January 2028.

What are the e-invoicing requirements for cross-border transactions in Belgium?

Cross-border B2B e-invoicing is not currently mandated. Structured e-invoicing is optional with recipient consent, and will become mandatory under ViDA from 2030.

Is an electronic signature required for e-invoices in Belgium?

Electronic signatures are not required for e-invoices under Belgian e-invoicing regulations.

How should e-invoices be archived to comply with Belgium’s regulations?

E-invoices must be stored in their original structured format, such as UBL, remain unaltered, and be accessible and retrievable for at least seven years.

How can ecosio help my business do e-invoicing in Belgium?

ecosio is a certified Peppol Access Point that enables fully compliant invoice exchange through the Peppol network, automating generation, transformation, validation, and delivery.

Country Specs

Mandate Status	Approved
Mandate Scope	B2B
Model Type	Interoperability / Post-Audit, Decentralised CTC and exchange (DCTCE)
Government Entity	Federal Public Service Finance
Formats	UBL 2.1
Infrastructure / Platform	Peppol will play a key role in the upcoming mandate however, it is not the only permitted method for electronic invoice exchange.
E-signature Required	No
Key Deadlines	1 January 2026: Mandatory B2B e-invoicing for established taxpayers. 1 January 2028: All companies must support e-reporting initiative.
AR Mandatory	As of 1 January 2026
AP Mandatory	As of 1 January 2026
Peppol Available	Recommended but not required.
Domestic Transactions	Mandatory from 2026
Cross-border Transactions	Exports: Allowed via Peppol or EN16931 formats by mutual agreement. Imports: Receiving optional, not required unless agreed.
Archiving Period	7 years
Archiving Abroad	Yes. This is allowed under certain conditions.

Country Situation

General Description

Since April 2019, suppliers to Belgian public sector entities have been required to issue and send invoices in a structured electronic format that complies with the EN 16931 standard.

This requirement supports consistency, automation, and greater efficiency in invoice processing across all levels of government. By using a standardised format, it improves data quality, reduces manual effort, and aligns Belgium with the European Directive 2014/55/EU, which established e-invoicing in public procurement as a common EU-wide standard.

Belgium’s B2G e-invoicing mandate not only increases transparency and auditability in public sector transactions, but also sets the groundwork for future developments in digital compliance, including real-time reporting and integration with broader EU initiatives such as VAT in the digital age (ViDA).

FAQs

Is e-invoicing mandatory for all businesses in Belgium?

Yes. E-invoicing is mandatory for suppliers to Belgian public sector entities.

Who is the governing entity overseeing e-invoicing and digital reporting?

The Federal Public Service (FPS) Finance, also known as FOD Financiën, is the authority responsible for overseeing e-invoicing and digital reporting in Belgium.

Is there a phased implementation? What are the key deadlines for e-invoicing compliance in Belgium?

Yes. The B2G e-invoicing mandate was introduced in phases from 2022 to 2024, with deadlines determined by the value of government contracts.

Is there a national e-invoicing platform in Belgium?

Yes. Belgium uses the mercurius platform for the exchange of e-invoices in B2G transactions.

Do businesses need to register for e-invoicing compliance in Belgium?

No. There is no formal registration process for e-invoicing compliance, but businesses must be registered on the Peppol network in order to send or receive e-invoices.

How does e-invoicing work in Belgium?

E-invoices in Belgium are exchanged using structured XML formats that comply with the EN 16931 standard. Transmission typically occurs via the Peppol network or other mutually agreed electronic channels.

What is the process for foreign companies issuing e-invoices in Belgium?

Foreign companies that participate in Belgian public procurement are required to issue structured e-invoices that comply with the national B2G e-invoicing regulations.

Does Belgium require real-time reporting of invoices?

Real-time reporting is not yet mandatory in Belgium, but it is expected to be introduced by 2028 as part of future digital tax initiatives.

Do non-resident companies need to comply with e-invoicing in Belgium?

Yes. Non-resident companies must comply with Belgian e-invoicing rules if they have a fixed establishment in Belgium or are involved in public sector contracts.

What are the e-invoicing requirements for cross-border transactions in Belgium?

Structured e-invoicing is not currently mandatory for cross-border transactions. However, it is allowed with the recipient’s consent and will become mandatory under the EU’s ViDA initiative from 2030.

Is an electronic signature required for e-invoices in Belgium?

No. Electronic signatures are not required for e-invoices issued in Belgium, as security and authenticity are managed through the Peppol infrastructure.

How should e-invoices be archived to comply with Belgium’s regulations?

E-invoices must be archived in their original structured format, such as UBL, without alteration. They must remain accessible and retrievable for a period of seven years in accordance with Belgian retention requirements.

Can e-invoices be stored outside Belgium?

E-invoices may be stored outside Belgium, provided they are accessible and readable from within Belgium upon request by the authorities.

How can ecosio help my business do e-invoicing in Belgium?

ecosio is a certified Peppol Access Point that enables businesses to send and receive compliant e-invoices seamlessly. It automates the generation, validation, transformation, and delivery of invoices via the Peppol network.

Country Specs

Mandate Status	Mandatory
Mandate Scope	B2G
Model Type	Interoperability / Post-Audit
Government Entity	Federal Public Service Finance
Formats	UBL 2.1, CII (Cross Industry Invoice)
Infrastructure / Platform	Peppol (mercurius platform)
E-signature Required	No
Key Deadlines	1 March 2024: Structured e-invoicing is mandatory for all public contracts under €3,000 (excluding VAT), effectively covering all contract sizes.
AR Mandatory	Yes. All suppliers that enter into public contracts with Belgian public entities are required to issue structured electronic invoices.
AP Mandatory	Yes. Public entities are required to receive and process structured electronic invoices.
Peppol Available	Yes
Domestic Transactions	Mandatory based on contract value
Cross-border Transactions	Exports: Allowed via Peppol or EN 16931 formats by mutual agreement (not mandatory). Imports: Receiving optional, not required unless agreed.
Archiving Period	7 years
Archiving Abroad	Yes. This is allowed under certain conditions.

Contact an expert

Feeling lost or need more info about this e-invoicing mandate? ecosio can help!

Our team of e-invoicing experts is ready to guide you through everything needed to stay compliant—not just with this mandate, but with all current and upcoming e-invoicing requirements worldwide.
Send us your questions. We’ll provide clear, actionable answers!

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