E-invoicing in Belgium

Every VAT-registered business must issue and receive structured e-invoices for domestic B2B transactions via Peppol or an approved platform. Live since 1 January 2026, no size threshold.

Current obligation

all VAT-registered businesses must receive structured e-invoices for B2B.

IN FORCE NOW

System: Peppol · Formats: Peppol BIS Billing 3.0 (UBL) · All countries

Full timeline

1 January 2026in force

all VAT-registered businesses must issue structured e-invoices for B2B.

1 January 2026in force

all VAT-registered businesses must receive structured e-invoices for B2B.

Formats accepted

Peppol BIS Billing 3.0 (UBL). All must conform to EN 16931.

Penalties

Non-compliance risks fines and the invoice being refused by the buyer; enforcement is ramping through 2026.

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Questions about e-invoicing in Belgium

When does e-invoicing become mandatory in Belgium?

Belgium's e-invoicing mandate is in force now: all VAT-registered businesses must issue structured e-invoices for B2B; all VAT-registered businesses must receive structured e-invoices for B2B.

Which e-invoice format is required in Belgium?

Belgium requires Peppol BIS Billing 3.0 (UBL). All must conform to EN 16931.

What happens if a business in Belgium does not comply?

Non-compliance risks fines and the invoice being refused by the buyer; enforcement is ramping through 2026.

Source: finance.belgium.be. Not legal advice.