Key takeaways
- Mandatory B2B e-invoicing begins in Belgium on January 1, 2026, requiring all Belgian VAT-registered businesses to issue and receive structured electronic invoices, primarily via the Peppol network.
- Businesses must prepare for strict technical and VAT compliance rules, including UBL-formatted invoices, accurate data validation, and readiness for future near-real-time e-reporting expected from 2028.
- Early preparation is essential—upgrading systems, validating data, and aligning workflows now will help avoid fines, payment delays, and operational disruption as Belgium transitions to a fully digital invoicing environment.
Belgium is moving rapidly toward a fully digital tax environment, with e-invoicing in Belgium set to become a standard requirement for Belgian VAT-registered businesses from January 1, 2026, when mandatory B2B electronic invoicing comes into effect. As the Belgian government pushes ahead with its digital-first strategy, companies operating in the country must prepare for major changes to how invoices are created, exchanged, and reported.
In this guide, we break down everything you need to know about e-invoicing Belgium, including the new rules, who is affected, timelines, technical standards, compliance requirements, and how Taxually can help you get ready.
What is e-invoicing?
Electronic invoicing (or e-invoicing) refers to the creation and exchange of structured electronic invoices, which can be automatically processed by accounting and tax systems without manual intervention. Unlike PDFs or scanned documents, structured e-invoices allow end-to-end automation, improved accuracy, and real-time tax controls.
Belgium’s approach mirrors developments across the EU as part of the VAT in the Digital Age (ViDA) agenda, enabling more transparent B2B transactions, reducing fraud, and streamlining compliance.
Belgium’s e-invoicing mandate
The Belgian e-invoicing mandate will require companies to issue and receive e-invoices using a recognised digital format. Initially implemented for business-to-government (B2G) transactions, the requirement is expanding to business-to-business (B2B) transactions as well.
Objectives of the mandate include:
- Ensuring faster, automated invoice processing across the economy
- Reducing administrative burden for businesses
- Strengthening VAT controls under the Belgian VAT Code
- Supporting EU-wide interoperability through the Peppol framework
Key dates and implementation timeline
Belgium is implementing e-invoicing in several stages. The legal framework has been finalised, and the key rollout dates have now been officially established.
Completed: public sector rollout (B2G)
Mandatory since 1 March 2024
E-invoicing is already compulsory for invoices issued to government entities and public sector entities. Suppliers must issue structured electronic invoices via the Peppol network for qualifying public contracts.
Upcoming: mandatory B2B e-invoicing
Belgium will extend mandatory e-invoicing to all Belgian VAT-registered businesses for domestic B2B transactions.
The mandatory timeline is as follows:
December 31 2025
Final day on which traditional, non-structured invoice formats (e.g., PDF-only or paper) will be accepted in B2B transactions.
January 1 2026
Mandatory electronic invoicing begins for all domestic B2B transactions.
Companies must:
- Issue structured electronic invoices for B2B supplies
- Exchange invoices via the Peppol network or another compliant channel
- Include accurate VAT details, including the Belgian VAT number, in the structured invoice
- Be prepared for new data validation and transmission rules under the Belgian VAT Code
Future phase: e-reporting requirements
Expected from January 1, 2028
Belgium plans to introduce near real-time e-reporting obligations, requiring the transmission of invoice data to the Belgian tax authorities to further strengthen VAT control and automation.
Who is affected?
The upcoming mandatory e-invoicing requirements affect:
- All companies established in Belgium
- Foreign businesses registered for VAT in Belgium
- Suppliers of goods and services issuing B2B invoices
- Any company interacting with the Belgian public sector
There may be limited exemptions for micro-enterprises, but companies should not assume exclusion until the final rules are confirmed.
How e-invoicing works in Belgium
Belgium follows the European standard for structured e-invoices and relies heavily on Peppol, the leading global secure data exchange network.
Structured electronic invoices
Belgium requires invoices to be issued in a structured, machine-readable format—primarily UBL (Universal Business Language). This ensures end-to-end automation and data accuracy.
The Peppol network
The Peppol network is the preferred channel for exchanging e-invoices. Using a certified Peppol Access Point, businesses can send and receive invoices securely and efficiently.
Peppol framework compliance
To follow the Peppol framework, businesses must ensure:
- Correct invoice format
- Accurate supplier and customer data
- Valid Belgian VAT numbers
- Compliance with transport protocols
E-reporting
Belgium is expected to introduce real-time or near-real-time e-reporting to support VAT controls. This may involve sending invoice data to the tax authority simultaneously with the issuance of the invoice.
Legal requirements under the Belgian VAT code
Belgium’s VAT legislation sets strict rules for valid invoice issuance. Under the upcoming e-invoicing mandate, companies must ensure:
- Invoice data is accurate and complete
- The format meets the required e-invoicing standards
- Both parties are able to exchange invoices via approved channels
- Invoices are archived digitally in accordance with Belgian law
There is no longer flexibility around format — structured e-invoices must be used when the law requires it, regardless of whether the parties agree otherwise.
Penalties and consequences for non-compliance
Failure to comply with the mandatory electronic invoicing rules may lead to:
- Administrative fines
- VAT assessment risks
- Delays in payment
- Audit exposure
- Rejection of invoices by customers or government bodies
Non-compliance could have serious operational and financial consequences, especially for businesses involved in large-scale or frequent B2B transactions.
What businesses should do now
Companies should not wait. Preparing early ensures a smooth transition and reduces risk.
Immediate actions include:
- Assess your invoicing and ERP systems
- Ensure compatibility with UBL and Peppol standards
- Validate VAT numbers and invoice data structure
- Map workflows for automation and e-reporting
- Review contracts and customer relationships for digital readiness
Taxually’s solutions can help you navigate all aspects of Belgium’s e-invoicing rollout, from technical integration to compliance support.
How Taxually helps with e-invoicing in Belgium
Taxually provides automated, scalable solutions to help businesses comply with Belgium’s upcoming requirements. Our platform supports:
- Generation and exchange of structured e-invoices
- Peppol network connectivity
- Compliance with Belgian VAT Code rules
- Real-time validation and monitoring
- Full audit trail and digital archiving
- Seamless integration with your ERP or accounting systems
Whether you issue invoices domestically or cross-border, Taxually ensures you stay compliant in today’s digital age.
Conclusion
Belgium is taking a major step toward digital tax transformation. The upcoming Belgian e-invoicing mandate will reshape how businesses issue and receive invoices, enforce VAT compliance, and manage financial workflows. Preparing now is essential to avoid disruption, reduce risk, and benefit from the efficiency gains that true end-to-end automation can deliver.
Do you need help with your VAT compliance? Book a free call with one of our VAT experts to find bespoke solutions for your business, optimize your VAT costs, and reach millions of new potential customers with our automated VAT solutions.
Frequently asked questions
When does mandatory B2B e-invoicing begin in Belgium?
Mandatory electronic invoicing for domestic B2B transactions begins on January 1, 2026, after which traditional paper or PDF-only invoices will no longer be accepted.
Who must comply with the new e-invoicing rules?
All Belgian-established businesses, foreign companies registered for Belgian VAT, and suppliers issuing B2B invoices are included. Entities working with the Belgian public sector are also affected.
What format must e-invoices follow?
Invoices must be issued in a structured, machine-readable format—primarily UBL—and exchanged through Peppol or another compliant digital channel to ensure end-to-end automation and data accuracy.
What happens if a company does not comply?
Non-compliance can lead to administrative fines, rejected invoices, payment delays, audit exposure, and increased VAT assessment risks.
What steps should businesses take now to prepare?
Companies should review their invoicing systems, ensure Peppol and UBL compatibility, validate VAT data, map automation workflows, and prepare for future e-reporting requirements expected from 2028.
