Worldwide tax guides /Belgium E-Invoicing & Digital Reporting GuideBelgiumE-Invoicing & Reporting

Belgium E-Invoicing & Digital Reporting Guide

E-InvoicingDigital Reporting

Belgium Electronic Invoicing and Digital Reporting Requirements

Current mandateUpcoming e-invoicing and e-reporting mandate
Indirect tax control regimePost auditCTC
E-Invoicing/CTC ModelB2G e-invoicingCTC (Continuous Transaction Controls) model for B2B transactions is proposed. No exact timelines nor specifications have been announced
Obligation statusPartially implemented with Phase II of B2G e-invoicing from May 2023Planned
Governing entityBelgian Tax Authority BOSABelgian Tax Authority BOSA
Infrastructure/platformMercurius (B2G) Hermes (B2B)TBD, 5 corner Peppol model
Peppol connectivityYesYes
Current mandateUpcoming e-invoicing and e-reporting mandate
TaxpayersAll VAT-registered taxpayers supplying to the Belgian public sector.Not prescribed yet
Domestic TransactionsB2G: Yes, B2B: VoluntaryB2B is under consideration by the Belgian Government.
Cross-border TransactionsVoluntaryTBD
DocumentsInvoices, Credit Notes, Message Level ResponseInvoices, Credit notes
Supplier-side requirements (AR)
Current MandateUpcoming e-invoicing and e-reporting mandate
Format(s) while sending to the platformPeppol BIS 3.0TBD
Format for exchange with buyer/recipientB2G: Peppol BIS 3.0, B2B: Any, to be agreed by trading partiesTBD
eSignature/SealNot requiredTBD
Buyer-side requirements (AP)
Current MandateUpcoming e-invoicing and e-reporting mandate
Receiving document in electronic formatMandatoryMandatory
Validation requiredOptionalMandatory
Acknowledgement of receiptOptionalTBD
Response to the document received (Accept or reject)OptionalTBD
Response to the document received: (Accept or reject) N/ATBD
Current MandateUpcoming e-invoicing and e-reporting mandate
Archiving AbroadAllowed with conditionsAllowed with conditions
Archiving Period7 years7 years
Other Digital Reporting Obligations
Current MandateUpcoming e-invoicing and e-reporting mandate
SAF-T or other accounting filingsNoNo

Questions About E-Invoicing in Belgium?

Contact our experts


The Belgian Government has introduced Business-to-Government (B2G) e-invoicing in phases. The timeline to implement the B2G e-invoicing mandate is as follows:

Implementation DateThreshold

Currently, e-invoicing is optional for Business-to-Business transactions (B2B), however, the Belgian government is actively pushing for future adoption.

What Types of Businesses Does This Apply to?

Current mandate

Businesses selling to public entities. The mandatory e-invoicing for B2G transactions timeline is:

  • November 2022: e-invoices for public contracts over EUR 215,000 should be issued.
  • May 2023: e-invoices for public contracts greater than or equal to EUR 30,000 should be issued.
  • November 2023: e-invoices for public contracts below EUR 30,000 should be issued.

E-invoices for public contracts below EUR 3,000 are exempted from the B2G e-invoicing obligation.

Upcoming mandate

B2B e-invoicing is proposed, but the date of implementation is to be decided.

Governmental Body Responsible for E-invoicing in Belgium

The Belgian Tax Authority (Federale Overheidsdienst Financien).

Penalties for Not Adhering to Belgium's E-invoice Mandates

In principle, the proportional penalties amount to 200% of the VAT (e.g. non-issuance of invoices or issue of incorrect invoices), and the non-proportional penalties generally amount to between EUR 50 and EUR 5,000 (e.g. non-compliance with the invoicing requirements).

What does the e-invoicing process in Belgium look like?

  • The Belgian government has adopted the ISO 20022 standard for its B2G e-invoicing system to make it compatible with other countries that have also adopted the standard.
  • Businesses are required to use e-invoicing software that is Peppol accredited.
  • The Belgium Peppol Authority (BOSA-DT) approves Peppol Access Point providers to provide entry and exit into the Peppol network. To send and receive compliant e-invoices in Belgium, businesses should connect to a Peppol Access Point. Peppol is an electronic data interchange (EDI) network that enables businesses to exchange documents electronically.
  • Businesses should maintain records of all invoices sent and received.
  • In order to ensure compliance with this regulation, Belgium organizes Access Point Providers' forums every 6 to 8 weeks.

Is SAF-T Needed in Belgium?

SAF-T has not been introduced in Belgium.

Questions About E-Invoicing in Belgium?

Contact our experts

E-Invoicing & Global Tax Automation with Fonoa

One way to comply with Digital Reporting Requirements in Belgium is to use a provider like Fonoa.

With Fonoa you can:

  • Have one integration for your global needs, including Belgium
  • Save time and money by automatically cleaning your data to minimize errors and manual work
  • Utilize our validation mechanisms to ensure reporting accuracy, data completeness, full control, and compliance
  • Rest assured that transactions are successfully reported or queued for internal investigation with our retry mechanisms
  • Get full visibility with our dashboards by filtering criteria, analyzing granular transaction data, and quickly importing /exporting information

See how Fonoa can help

Contact our experts

Learn how Fonoa automates your tax and compliance workflows for greater control and scale

Let’s talk