
Belgium
Mandate Jan 2026 Updated 2026-01-051 change this quarter
Baseline
B2B eInvoicing via PEPPOL
Belgium mandates B2B eInvoicing through the PEPPOL network from January 2026. All VAT-registered businesses must be able to send and receive structured electronic invoices via PEPPOL Access Points.
Key Dates
Jan 2026Mandatory B2B eInvoicing for all VAT-registered businesses
Who is in scope
All B2B transactions between VAT-registered entities established in Belgium.
Process
Seller generates PEPPOL BIS 3.0 invoice → submits via PEPPOL Access Point → PEPPOL network routes to buyer's Access Point → buyer receives structured invoice.
Official Sources
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