Belgium’s 2026 e-Invoicing Mandate

Belgium is set to introduce a nationwide B2B e-invoicing mandate on January 1, 2026, requiring all Belgian VAT-registered businesses with a permanent establishment to exchange structured e-invoices for domestic B2B transactions. This obligation is part of Belgium’s broader digital tax reform and aligns with the EU’s VAT in the Digital Age (ViDA) initiative.

The new rules will apply to large corporations, SMEs, and self-employed individuals unless they fall under specific exemptions (such as those VAT-exempt under Article 44, foreign VAT holders without a fixed establishment, or flat-rate scheme users until 2028).

The Difference Between Structured E-Invoices and Traditional Formats

A structured e-invoice is more than just a digital file; it is a machine-readable document formatted in accordance with Peppol BIS 3.0. This standard allows it to be automatically processed by ERP systems.

Unlike PDFs or Word files, which are essentially digital versions of paper documents, structured invoices embed data fields in a format that software can instantly interpret. This eliminates manual entry, reduces errors, and speeds up processing.

From 2026 onward, only structured invoices will be legally accepted for in-scope B2B transactions in Belgium. Structured invoices must be generated, sent, and received through compatible e-invoicing software or platforms that are connected to the Peppol network. If the invoice can’t be processed digitally, it won’t meet the new legal requirements.

Businesses still relying on PDF workflows need to act now to move to structured formats, or risk non-compliance once the mandate takes effect.

The Role of the Peppol Network

Belgium’s e-invoicing system is built around the Peppol network, a decentralized framework that allows secure, standardized invoice exchange through certified access points. Unlike a single platform or government portal, Peppol operates on a four-corner model: both sender and receiver choose their access point, and invoices are exchanged through this secure, interoperable infrastructure. Businesses can use their preferred software or provider, as long as they are connected to the Peppol network and follow the BIS Billing 3.0 standard.

Supporting Platforms

To support the transition, Belgium also offers two key platforms:

• Mercurius, a federal mailroom that supports public sector invoicing
• Hermes, a transitional tool that converts structured e-invoices into readable PDFs for recipients not yet equipped to handle structured data

While there is no tax authority clearance at this stage, Peppol Access Points apply validation checks to ensure invoice quality and legal compliance. Combined, this infrastructure provides a scalable, future-ready environment for Belgium’s B2B invoicing.

Practical Steps and Resources to Help Belgian Businesses Prepare

The mandate takes effect in 2026, so businesses should start preparing. This means reviewing invoicing processes, ensuring their software supports structured formats, and connecting to the Peppol network.

To support the transition, the Belgian government provides a list of certified Peppol access points. SNI is among them, offering integration and compliance support.

Early preparation helps businesses avoid last-minute disruption, stay compliant, and benefit from more efficient invoicing well before the deadline.

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