Timeline

From January 1, 2026, B2B e-invoicing will be mandatory for taxpayers established in Belgium.

Impact

Belgium has enacted the law mandating e-invoicing for domestic B2B transactions. B2G and B2C transactions as well as cross border transactions are excluded from the scope. However, B2G e-invoicing is subject to a separate framework that has already been operational .

Even though certain taxpayer groups are exempted (bankruptcy state, flat rate regime etc.), there is no threshold limit for taxpayers in scope of the mandate. This means the go live date is the same for all businesses carrying out B2B transactions, unless they are exempt.

Taxpayers must issue structured electronic invoices and Peppol framework will be imposed to ensure interoperability.

Despite adopting the e-invoicing law, Belgium has not yet received formal approval from the European Commission to mandate electronic invoicing. However, the approval process is expected to run smoothly and not affect the scheduled implementation date as the application was already made in October 2023.

Belgium’s 2026 mandatory e-invoicing mandate is just the beginning. From 2028, businesses will also be required to implement near real-time e-reporting, ensuring invoice data is transmitted automatically to tax authorities. Learn more about Belgium’s next big step towards digital VAT compliance here.