Belgium
Mandatory structured B2B e-Invoicing (Law of 6 February 2024, Royal Decree of 8 July 2025)
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.
Key Dates
Who is in scope
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.
Process
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
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