Belgium's e-invoicing mandate is live. Are your invoices?
Structured B2B e-invoicing over Peppol has been mandatory for VAT-registered businesses since 1 January 2026. Get a plain-English readiness plan in two minutes.
Who this is for
- VAT-registered companies in Belgium trading with other Belgian businesses
- Finance and ops teams still sending PDF invoices by email
- SaaS companies and agencies billing Belgian counterparties
- Accounting partners tracking the mandate across multiple Belgian clients
What's actually required
Since 1 January 2026, every VAT-registered business in Belgium must be able to send and receive structured electronic invoices for domestic B2B transactions. A PDF invoice sent by email no longer satisfies the obligation — invoices must be exchanged as structured data, in practice via the Peppol network using the Peppol BIS Billing 3.0 format (built on the EN 16931 European standard).
A tolerance period without penalties ran until 31 March 2026. That window has closed: non-compliance can now trigger graduated fines. If your business hasn't confirmed it can both send and receive Peppol invoices, this is no longer a future planning item.
The obligation applies per transaction, not per company size — a small consultancy invoicing another VAT-registered Belgian business is in scope just as much as a large enterprise.
Readiness steps by obligation
Receive structured e-invoices
Every VAT-registered business must be able to receive structured Peppol BIS / EN 16931 e-invoices from domestic B2B suppliers. A PDF by email no longer satisfies the obligation.
Applies to: All VAT-registered businesses
E-facture Belgium — Who does mandatory e-invoicing apply to? — verified 7 September 2026Issue structured e-invoices
Every VAT-registered business must issue structured e-invoices for domestic B2B transactions via Peppol. A tolerance period without penalties ran until 31 March 2026; graduated fines now apply to non-compliance.
Applies to: All VAT-registered businesses
E-facture Belgium — Who does mandatory e-invoicing apply to? — verified 7 September 2026Near-real-time transaction reporting (planned)
A Peppol 5-corner transaction reporting model is planned to follow the invoicing mandate. Confirm the exact scope and date closer to rollout — this is not yet final legislation.
Applies to: All VAT-registered businesses
E-facture Belgium — Who does mandatory e-invoicing apply to? — verified 7 September 2026