E-invoicing mandates
E-invoicing in Belgium: mandatory B2B from January 2026
Belgium made structured B2B e-invoicing mandatory from 1 January 2026 via the Peppol network. Who is covered, what the Peppol 4-corner model means, the accepted format, and who is out of scope.
Last reviewed 2 June 2026
Belgium is one of the first EU countries with a single-date B2B e-invoicing mandate: since 1 January 2026, structured electronic invoices are mandatory for transactions between VAT-registered businesses established in Belgium. Paper and plain PDF are no longer sufficient.
What applies, and from when
From 1 January 2026, all VAT-registered businesses established in Belgium must send and receive structured e-invoices for domestic B2B transactions.
A conditional tolerance period of three months after 1 January 2026 was provided for businesses that could show they had genuinely started their compliance journey, but the obligation itself is live.
The Peppol model and format
Belgium uses the Peppol 4-corner model: you send your invoice to your service provider (an Access Point), which routes it over the Peppol network to your customer's Access Point, which delivers it to your customer. You connect through a Peppol-certified provider rather than to a government platform.
The default format is Peppol BIS Billing 3.0, which is built on the European standard EN 16931. Parties may agree to another EN 16931-compliant format, but Peppol BIS is the baseline.
Who is out of scope
The mandate covers B2B transactions between Belgian-established VAT taxpayers. Business-to-consumer (B2C) sales are out of scope, as are certain exempt taxpayers and flat-rate-scheme businesses, and non-established businesses.
A separate near-real-time e-reporting obligation has been signalled for a later date (around 2028); confirm the current position before relying on it.
Frequently asked questions
Is e-invoicing mandatory in Belgium now?
Yes. Since 1 January 2026, structured B2B e-invoicing is mandatory between VAT-registered businesses established in Belgium, via the Peppol network.
What format does Belgium require?
Peppol BIS Billing 3.0 by default, a profile of the European standard EN 16931, sent over the Peppol network. Parties may agree another EN 16931-compliant format.
Does the Belgian mandate apply to B2C and foreign businesses?
No. It covers B2B between Belgian-established VAT taxpayers. B2C, certain exempt and flat-rate taxpayers, and non-established businesses are out of scope.
This guide is general information, not legal or tax advice. E-invoicing rules and dates change; always confirm the current position with the official source below or a qualified adviser before acting.
Invoicing across EU borders?
euinvoice generates compliant invoice PDFs with correct VAT and reverse-charge handling, free. Pro users can export Factur-X (EN 16931); Peppol transmission is on our roadmap.