E-INVOICING IN BELGIUM

ACHIEVING COMPLIANCE IN BELGIUM: AN OVERVIEW WITH MYSUPPLY

In Belgium, the online portal Mercurius and the Peppol network are used for document exchange. All Belgian companies are registered in the Peppol network either through the Hermes solution or a Peppol service operator. Hermes ensures that all Belgian companies can receive electronic invoices, either forwarding the incoming invoices as PDFs via email or as actual electronic invoices (XML).

LEGISLATION

Belgium’s e-invoicing legislation is based on EU Directive 2014/55/EU. Belgium has mandatory B2G legislation, meaning that Belgian suppliers to the public sector are required to send electronic invoices and credit notes.

In Belgium, legislation has been introduced for mandatory B2B invoicing from January 1, 2026.

WHAT CAN BE EXCHANGED?

Electronic Invoices and Credit Notes: Peppol BIS Billing 3.0 Invoice & CreditNote is used.

HOW ARE ELECTRONIC BUSINESS DOCUMENTS EXCHANGED?

Peppol network

TAX REPORTING / TAX CLEARANCE

Electronic VAT reporting has been proposed, with a focus on the EU-proposed ViDA (VAT In The Digital Age).

ARCHIVING REQUIREMENT

There is a 7-year archiving requirement for electronic invoices and credit notes in Belgium.