Belgium is preparing to implement its mandatory B2B e-invoicing regime starting January 1, 2026. To support stakeholders during this transition, the FOD Financiën (Federal Public Service Finance) has released a communication toolkit for e-invoicing. This package is designed to help professional organizations, suppliers, and customers raise awareness and promote adoption of the new rules.
Here is a reminder of the upcoming mandate, as outlined in the informative text provided within the official communication toolkit:
What does this obligation involve?
Starting January 1, 2026, all Belgian VAT-registered businesses will be required to exchange structured e-invoices via the Peppol network. Sending paper or PDF invoices will no longer be permitted for business-to-business transactions.
Who is affected?
This obligation applies to nearly all Belgian businesses subject to VAT, regardless of their sector or size.
When does it come into effect?
The obligation takes effect on January 1, 2026. However, it is recommended to prepare in advance, as implementing an electronic invoicing system may take time.
What is a structured e-invoice?
It is an invoice that is created, sent, and received in a structured digital format. This allows the data to be automatically integrated and processed within the recipient’s accounting and ERP software.
PDF invoices that do not contain structured data are not considered structured e-invoices.
How can structured e-invoices be sent and received properly?
This is only possible through software compatible with the Peppol network. Consult your accountant or software provider. A list of suitable solutions is available here.
Are there any support measures?
Yes, two tax measures are planned to help SMEs and self-employed individuals cover the cost of technical adaptations.
