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Flag of Belgiume-Invoicing BelgiumMandatoryLast reviewed October 2026

e-Invoicing in Belgium: Peppol explained

Since 1 Jan 2026, Belgian VAT-liable businesses must send and receive structured electronic invoices for domestic B2B transactions, using the Peppol network. There is no government clearance step, and PDF or paper invoices no longer count as the legal invoice. A tolerance period covered the first three months of 2026, and fines are now enforceable. Belgium has also announced a draft plan for near real-time e-reporting from 2028.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The mandate

Mandatory structured B2B e-Invoicing (Law of 6 February 2024, Royal Decree of 8 July 2025)

Who must issue

Belgian businesses that are liable to VAT must issue and receive structured e-invoices for domestic B2B supplies, including credit notes and small-enterprise exemption scheme users. Consumer sales (B2C) are outside the mandate. Businesses not established in Belgium without a fixed establishment, and some limited categories such as bankrupt persons or taxpayers making only exempt supplies, are excluded for issuing or receiving.

How it works

ERP or invoicing software creates a Peppol BIS Billing 3.0 invoice → sent to the supplier's Peppol access point → routed over the Peppol network to the buyer's access point → delivered to the buyer's system → buyer processes and books the invoice

System type

Peppol network

Invoices travel over the Peppol network between certified access points.

Public sector (B2G)

Mandatory since 2022 (phased to Mar 2024)

Business to business (B2B)

Mandatory from 1 Jan 2026

Consumers (B2C)

Not required

Key dates for Belgium

  1. Nov 2022
    Structured e-Invoicing starts for public contracts, phased in (B2G)
  2. 1 Mar 2024
    e-Invoicing compulsory for public contracts published from this date
  3. 1 Jan 2026
    Structured e-Invoicing compulsory between Belgian VAT-liable businesses (B2B)
  4. Q1 2026
    Tolerance period: no penalties for firms that show timely, reasonable steps to comply
  5. 30 Jun 2026
    End of the administration's flexibility for self-billing software that was not yet ready
  6. 18 Jul 2026
    Council of Ministers approves a preliminary draft law for near real-time e-reporting from 1 Jan 2028 (draft, not yet law)

What the invoice contains

The invoice must be a structured electronic document. The standard is Peppol BIS Billing 3.0, which follows the European standard EN 16931, and other formats are allowed only by agreement between the parties and only if they meet that standard. The Belgian business must always be able to handle Peppol BIS. Businesses connect through a Peppol access point and are identified by their enterprise number. A PDF may be attached or sent voluntarily, but it is not the legal invoice.

What your ERP has to deliver

The ERP or invoicing tool must produce and receive Peppol BIS 3.0 documents through a Peppol access point, for invoices and credit notes. Master data needs the customer's enterprise number and a check of the Peppol directory to see if the customer can receive. The structured invoice must be stored in a readable form for the retention period, and VAT rounding follows the rules in the Royal Decree (no rounding per line). Self-billing needs a prior agreement and an acceptance step for each invoice.

The data flow, step by step

Supplier ERP creates Peppol BIS 3.0 invoice
supplier access point validates and sends
Peppol network routes by participant ID
buyer access point receives
buyer ERP imports and books the invoice
invoice data feeds the VAT return and the annual client listing
tax authority receives VAT data through existing returns

Practical insights

  • There is no government platform to register with. Compliance means being reachable on Peppol, and the Peppol directory shows who can receive. Do not ask customers for a Peppol ID, because it can be looked up from the enterprise number.
  • Receiving is as binding as sending. Even businesses that issue few invoices need a way to receive structured invoices, and a customer cannot force a supplier to use its own portal without written consent.
  • Attachments must travel inside the same channel as the invoice. Documents sent separately by email are not part of the invoice.
  • Fines are set by the Royal Decree: EUR 1,500 for a first infringement, EUR 3,000 for a second and EUR 5,000 for a third and later one. Public information on how they combine with ordinary VAT fines is limited.

Common pitfalls

  • Sending a PDF by email and treating it as the invoice. Since 1 Jan 2026 the structured invoice is the only legally required invoice.
  • Having only a sending route. Businesses without a way to receive Peppol invoices cannot meet the obligation to receive.
  • Assuming small-enterprise exemption scheme users are out of scope. They are covered by the mandate.
  • Using line-level VAT rounding in the invoice, which the Royal Decree does not allow.

Linked obligations in Belgium

VAT returns and client listing: invoice data feeds the periodic VAT return and the annual client listing, which the proposed 2028 e-reporting may replace.
E-reporting 2028: a draft law approved by the Council of Ministers on 18 Jul 2026 proposes near real-time reporting from 1 Jan 2028.
B2G invoicing: public contracts use the Peppol-based Mercurius platform under separate rules in force since 2022-2024.
ViDA: EU rules on digital reporting and e-Invoicing form the legal background for Belgium's national mandate.

e-Invoicing Belgium: questions, answered

Official sources

Keep this guide

Download the Belgium e-Invoicing guide as a PDF. It has the same content as this page.

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