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A royal decree has been issued in Belgium, permitting the introduction of B2B e-invoicingElectronic invoicing - widely referred to as e-invoicing - is the exchange of a digital document between a supplier and a buyer. E-invoices are issued, transmitted and received in a structured data format that enabled automatic and electronic processing. They contain data in a machine-readable format so that an AP system can read an invoice without manual data entry, leading to faster and more efficient invoicing. across the country from 1st January 2026.
The e-invoicing system will be based on Peppol and will be supported from 1st January 2028 by new e-reporting regulations, mandating that businesses must share reports digitally with the Belgian tax authority.
This month’s royal decree confirms a number of details about the 2026 e-invoicing launch, including:
- The Peppol BIS in UBLUniversal Business Language is an international standard in XML format specifically designed for electronic documents. default semantic, syntactic, and technical interoperability. These settings allow information to be seamlessly shared between business systems.
- The EU’s VAT in the Digital Age reforms – which include Digital Reporting Requirements from 2030 – have been reflected in the updated Belgian mandate.
- Penalties will be issued for e-invoicing errors at a rate of €1,500 for the first offence, €3,000 for the second mistake, and €5,000 if three issues are recorded within a three-month period.
- A method of rounding off tax due at the invoice total amount will be permitted.
By adopting a Peppol 4-corner model, Belgium will not initially require businesses to report directly to the government. However, exchange platforms can be used if mutual agreement is reached between companies and authorities, providing they are also compliant with EU legislation.
Belgian authorities have previously indicated that a formal accreditation system will be introduced, in a similar way to the system in France.
In March, tax authorities confirmed that non-resident Belgian VAT-registered businesses would not be required to comply with the 2026 e-invoicing mandate.
However, for the millions of businesses that must adhere to the new regulations from New Year’s Day, it is worth noting:
- Almost all B2B transactions between VAT-registered companies will be required to follow e-invoicing rules.
- The Peppol BIS format must be followed; Peppol BIS is one of the strictest e-invoicing definitions in use.
- The integrity of the content and readability of e-invoices must be high.
- If the recipient is based outside Belgium, e-invoicing is only allowed if the agreement of the recipient is granted.
Read more about our e-invoicing workshops, which are specially designed to help businesses comply with the wave of new global e-invoicing mandates.
