E-INVOICING IN BELGIUM
Update on April 7, 2025
Mandate on B2B e-invoicing adopted in Belgium
As part of combating tax fraud, Belgium is introducing new legislation on electronic invoicing for Belgian B2B (Business to Business) companies. The legislation, which was adopted in 2024, makes e-invoicing mandatory for all B2B companies from January 1, 2026.
In addition to the mandatory B2B e-invoicing beginning on January 1, 2026, the parliament has announced plans for real-time e-reporting, scheduled to start in 2028. The addition aims to enhance the Peppol network by extending the standard Peppol 4-Corner Model to a 5-Corner Model, where the tax authorities are integrated as the fifth party.
Who does the law apply to?
The new B2B e-invoicing rules apply to all VAT-registered businesses in Belgium. The mandate follows Peppol’s 4-Corner Model and requires companies to send e-invoices via the Peppol network using the Peppol BIS 3.0 format.
Despite the possibility of using other invoice formats, they must comply with the European standard EN 16931, and both parties must agree on the choice of format and delivery method. The government strongly recommends using Peppol as the standard network to ensure the secure transfer of e-invoices between businesses.
Timeline for the implementation of the new mandate
See the following figure for the three key dates related to the phased implementation of e-invoicing in Belgium.
| Date | Legislation | Allowed invoice formats |
| March 2024 | All suppliers to the public sector are required to send e-invoices and credit notes. | Peppol BIS Billing 3.0 Invoice & CreditNote is used.7-year archiving requirement for electronic invoices and credit notes. |
| January 1, 2026 | All Belgian companies must issue B2B e-invoices. | The Peppol network and Peppol BIS 3.0 format are used.If both parties agree, they can instead use any other EN16931-compliant format and the delivery method they prefer. |
| 2028 | E-reporting will become mandatory nationwide and is based on Peppol’s 5-Corner Model. Every Belgian company that sends or receives an e-invoice must submit certain invoice data to the Belgian tax authority in near real-time. | Will likely reflect the format that is also to be used for ViDA. |
VAX360 ensures your e-invoice compliance in Belgium
If you are in a Belgian company, the B2B e-invoicing law will affect you as early as January 1, 2026.
With VAX360, we can ensure that your company is compliant with the legislation. Our solution ensures that you can send and receive e-invoices seamlessly and in compliance with the law.
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.
