Key takeaways
- Mandatory e-invoicing from 2026: All Belgian VAT-registered businesses must issue and receive e-invoices for domestic B2B transactions starting January 1, 2026.
- Standardized format: E-invoices must follow the PEPPOL-BIS standard, with flexibility to use other formats compliant with the EU e-invoicing standard.
- Targeted exceptions: Transactions under the reverse charge mechanism or involving VAT-exempt goods are excluded from the e-invoicing requirement.
Belgium has introduced a new law mandating the adoption of electronic invoicing for the majority of entities registered for Belgian VAT. This development was formally announced through legislation published in the Official Gazette on February 20, 2024, marking a significant step towards modernizing business transactions within the country.
Starting from January 1, 2026, the law requires that electronic invoices be issued and received for all domestic business-to-business (B2B) transactions. This move aims to enhance efficiency, reduce paperwork, and streamline tax reporting processes.
Exceptions to this electronic invoicing mandate include transactions that fall under the reverse charge mechanism or involve goods exempt from VAT. These exceptions ensure that the law is applied in a manner that considers the diverse nature of business transactions and the VAT system.
To ensure uniformity and interoperability, the law stipulates that electronic invoices must conform to the PEPPOL-BIS format. This format is already widely used for business-to-government (B2G) supplies.
However, the legislation offers flexibility by allowing businesses to use alternative standards, provided they are in compliance with the European e-invoicing standard. This flexibility ensures that businesses can choose the most suitable invoicing solution that meets both legal requirements and their operational needs.
The introduction of electronic invoicing for B2G transactions has been implemented in phases, with the initial threshold beginning October 1, 2022, and applying to B2G contracts valued at €214,000 or more. This threshold was then lowered to contracts worth at least €30,000 from April 1, 2023.
The threshold was further reduced on October 1, 2023, to include any contract valued at €3,000 or more, significantly expanding the range of transactions subject to electronic invoicing requirements.
Frequently asked questions
When does Belgium’s e-invoicing requirement take effect?
From January 1, 2026, all Belgian VAT-registered businesses must issue and receive electronic invoices for domestic B2B transactions.
What format must e-invoices follow?
E-invoices must comply with the PEPPOL-BIS format, though alternative formats are allowed if they meet the European e-invoicing standard.
Are there any exemptions to the new rule?
Yes. Transactions under the reverse charge mechanism and those involving VAT-exempt goods are not subject to the e-invoicing requirement.
