E-invoicing in Belgium

Belgium is now one of Europe’s most important e-invoicing markets. From 1 January 2026, structured e-invoicing is mandatory for almost all domestic transactions between Belgian VAT-liable businesses. The Belgian model builds on Peppol and the country’s existing public-sector infrastructure, creating a relatively clear compliance route for finance teams.

For companies operating in Belgium, this is no longer a future-readiness topic. It is a live operational requirement that affects invoice issuance, receipt, accounts payable processes, accounts receivable processes, master data and ERP integration.

At a glance

B2B e-invoicing

Mandatory from 1 Jan 2026 for nearly all Belgian VAT-liable B2B transactions

B2C e-invoicing

Not in scope of the B2B mandate

B2G e-invoicing

Mandatory for many public contracts; generally applies from EUR 3,000 excluding VAT, with federal rules also covering lower values

Core network/platform

Peppol and Mercurius

Typical formats

Peppol BIS Billing 3.0

Strategic direction

Move from public-sector e-invoicing to broad domestic B2B structured invoicing

What the mandate means

Belgian VAT-liable businesses must exchange structured e-invoices with other Belgian VAT-liable businesses for in-scope B2B transactions. The rules are designed to move the market away from PDF and email-based invoicing and toward machine-readable invoice exchange.

The public sector has already created much of the foundation. Belgium uses Mercurius as the public-sector e-invoicing platform and Peppol as the practical delivery network. That makes Peppol connectivity a central operational decision for both Belgian and foreign businesses with Belgian establishments.

Timeline

2022-2024: B2G e-invoicing obligations expanded in phases by contract value

1 Mar 2024: B2G e-invoicing generally applied to public contracts published from this date, with value-based exceptions and stricter federal practice

1 Jan 2026: Structured e-invoicing became mandatory for almost all domestic Belgian VAT-liable B2B transactions

What businesses should do now

Belgian e-invoicing compliance should be managed as a full process change, not a format conversion exercise. Businesses need to:

Verify Belgian VAT registrations

Update customer and supplier onboarding flows

Connect to Peppol either directly or through a certified service provider

Ensure that invoice data is complete enough to pass validation before transmission

Need to prepare for e-invoicing mandates across Europe and the UAE?

Need to prepare for e-invoicing mandates across Europe and the UAE? Our compliance-ready e-invoicing solution helps you connect to local platforms, validate invoice data, automate exchange and keep pace with changing mandates from a single, scalable architecture.

Frequently asked questions

Does the Belgian B2B mandate apply to consumers?

No. The 2026 Belgian B2B mandate applies to transactions between VAT-liable businesses. It does not impose structured e-invoicing on B2C consumer invoices.

Can companies keep sending PDFs?

For in-scope B2B transactions, a PDF by itself is not the compliant invoice. Businesses need structured e-invoices.

Sources:‍

Belgian e-invoicing portal: When is e-invoicing mandatory?

Belgian e-invoicing portal

European Commission: eInvoicing in Belgium

Our iXBRL Conversion Service converts your annual report to a validated iXBRL package ready to file!