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Ahead of its planned implementation of mandatory 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. from 1st January 2026, Belgium has published new guidelines for businesses that must comply with the new legislation.
As part of the new regulations, companies will be obligated to process all B2B transactions through structured electronic invoices; however, they will not initially be required to report these to tax authorities.
Key features of the new B2B e-invoicing scheme include:
Structured e-invoice format
All e-invoices shared with customers will need to comply with the EN 16931 format to allow electronic processing. Belgium has chosen to implement the Peppol-BIS standard. This means PDFs will not be allowed after 31st December 2025.
Scope of transactions
Almost all transactions between Belgian VAT-registered businesses will be subject to the new e-invoicing laws from 1st January 2026.
Legislation
Belgium is currently awaiting approval from the European Commission to enforce its e-invoicing legislation. Once approval has been granted for Belgium to derogate from the EU VAT Directive, the bill can be fully adopted.
International requirements
For transactions that involve either a buyer or a supplier based outside Belgium, e-invoicing will be allowed but only with the recipient’s prior agreement.
Technical framework
Essential technical rules are in place to guarantee certain standards are met; including to ensure the authenticity of origin, integrity of content and readability of e-invoices.
Once the mandate comes into effect on 1st January 2026, the following organisations will be required to comply:
- Businesses resident in Belgium
- Local subsidiaries of overseas companies
- Non-resident businesses that are registered for VAT in Belgium and have fixed premises in the country
Belgium will initially utilise the Peppol 4-corner model, but it aims to move to the 5-corner model – which features near-live e-reporting – in the future. This would allow the customer listing report to be replaced.
Why is Belgium introducing e-invoicing?
Like many EU member states, Belgium has recorded a substantial VAT gapThe difference between the amount of VAT revenue due to a tax authority and the amount actually collected. Indeed, the EU’s VAT Gap Report 2023 estimated Belgium does not receive more than €2.5 billion in VAT due each year.
By mandating e-invoicing, Belgium – and other countries – will benefit from an electronic record of sales invoices (including VAT owed), giving it greater visibility of taxes it is due to collect and making it easier to identify and act upon instances in which these taxes are not submitted to the tax authority.
As it stands, B2B e-invoicing is allowed in Belgium, but only in cases where both the supplier and the customer agree to its use.
