All about mandatory e-invoicing in Belgium
Belgium is making e-invoicing mandatory for all B2B businesses from January 2026, using the Peppol BIS 3.0 format to reduce tax fraud and follow new EU rules.
Last modified on 2025-07-17 in Countries
Peppol BIS 3.0
Mercurius (B2G), Hermes (B2B)
Service Publique Federale Finances (FPS)
To be announced
November 2022
July 2024 - July 2025
7 years
Most countries have already adopted e-invoicing across Europe to improve the efficiency of their tax systems. Belgium is now preparing for a major reform of its own. Starting from January 1, 2026, all businesses operating in Belgium will be required to send and receive e-invoices for B2B transactions.
Belgium government is introducing mandatory e-invoicing to reduce tax fraud, to make transactions more transparent, efficient and secure. From January 1, 2026 all businesses have to use a structured format called Peppol BIS 3.0 to send or receive invoices. These new rules will affect every business in Belgium no matter how big or small.
Belgium is making final preparations of its the mandatory B2B e-invoicing law which becomes effective January 1, 2026 with less than months left. All VAT-registered business should send and receive structured electronical invoices in the 3.0 Peppol BIS format and paper and PDF invoices will not be acceptable anymore.
The action is expected to update the business procedures, minimize tax cheating, and comply with the EU digitalization dynamics. Nevertheless, latest news indicate that 70% of companies in Belgium are yet to be prepared, which means that there is a great need to modernize the system as well as be compliant with the deadline.
E-invoicing means sending and receiving invoices in a structured electronic format like Peppol BIS 3.0 instead of using paper or PDFs. This makes it easier for businesses to process invoices automatically, reduce mistakes, and speed up payments. In Belgium, e-invoicing is being made mandatory to fight tax fraud, boost VAT collection, and modernize the way businesses handle transactions.
On October 6, 2023, Belgium submitted a request to the European Commission to get away from the standard EU VAT Directive (2006/112/EC), a step other countries like Italy have also taken. After getting the approval, Belgium’s Chamber of Representatives passed the law that makes e-invoicing mandatory for domestic B2B transactions starting January 1, 2026.
The goal behind this move is to modernize the invoicing process, reduce tax fraud, and close the €3.6 billion VAT gap reported in 2018. The new system will use the Peppol BIS 3.0 format, based on the EN 16931 European standard. This helps ensure invoices are structured, secure, and efficient, more transparent, and easier to manage.
Peppol (Pan-European Public Procurement Online) is an international interoperability framework that allows secure and standardised exchange of electronic business documents, e-invoices in particular, between other companies and the public authorities of various countries. It is an e-invoicing network, which helps to standartize different packages of technical standards, agreed-upon parameters, and rules of governance that make systems in different territories work together efficiently and predictably.
Government support and long term strategy
Back in 2016, Belgium formally adopted Peppol as an e-invoicing solution in the public sector. Afterwards, the country has included it in its strategy to modernize the country in regard to procurement and taxation systems as outlined on the government's official platform.
Compulsory for businesses from 2026
As of 1 January 2026, any business in Belgium registered as VAT-payers will be required to make B2B invoicing via Peppol. This assures having a uniform system of dealing with secure, efficient and consistent handling of tasks performed by everyone, eliminating mistakes and ensuring consistency.
EU standards and cross-border trade
Peppol aids Belgium in complying with such EU regulations as the VAT in the Digital Age (ViDA). It facilitates cross border e-invoicing also, and ensures smooth and compliant cross country business.
November 2022 - Mandatory e-invoicing for public contracts over €215,000.
May 2023 - Mandatory e-invoicing for public contracts equal to or greater than €30,000.
November 2023 - Mandatory e-invoicing extended to public contracts below €30,000.
1 July 2024 - Mandatory B2B e-invoicing and e-reporting for large taxpayers with annual turnover above €9 million. All taxpayers, regardless of size, must be able to receive e-invoices by this date.
1 January 2025 - Mandatory for mid-size taxpayers with turnover between €7 million and €9 million.
1 July 2025 - Mandatory for all entities, regardless of size.
1 January 2026
- Mandatory e-invoicing for all domestic B2B transactions in Belgium.
- E-invoices must be issued in the Peppol BIS 3.0 format, compliant with the EN 16931 European standard.
- Traditional PDF or paper invoices will no longer be accepted for B2B.
1 January 2028
- E-reporting is looking to become mandatory, replacing the annual VAT client listing.
- Businesses must report invoice data shortly after a sale to the tax authority.
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Belgium has been compliant with the EU Directive 2014/55/EU, according to which structured electronic invoices have to be received and processed by the public sector bodies in the EU. The Belgian government operates on the Mercurius platform that is linked with the Peppol network to manage these kinds of invoices.
In Peppol BIS 3.0, usage is mandatory across all public bodies such as the federal, regional government, and local government administrations and requires the provision of invoices using this platform in the format of this European standard EN 16931.
To promote better transparency in public spending and to standardize invoice handling across departments, Belgian procurement contracts often require pre-approved invoice formats.
E-invoices have to be in Peppol BIS 3.0 format and confirm to EN 16931 European standard
Invoices are made through the Mercurius platform, which is linked with the Peppol network
Contracts also specify specific invoice formats that are pre-approved and public procurement metadata
Orders are payable after 30 days, agreed payment terms, as per the Belgian public sector paying order
Good audit guidelines on the transparency of spending on public finance
Invoices below EUR 3,000 will not be subject to e-invoicing
Belgium is taking significant steps to digitalize the tax reporting system. After the approval of the EU, the Belgian Chamber of Representatives approved a law that will introduce mandatory e-invoicing of all B2B transactions from January 1, 2026.
Invoices sent cannot be unstructured, as before (in the form of PDF or paper), but must be in a structured format, Peppol BIS 3.0 to allow automated processing and reduce the risk of fraud, and to streamline the way businesses are conducted. This format is EN 16931 European-based and allows the quicker exchange of data and greater audit trails.
Invoices must be sent in the Peppol BIS 3.0 format, followed by the EN 16931 standard
Both sender and receiver must have systems in place to process structured invoices
Enhanced audit trail supports easier dispute resolution and compliance reviews
Each invoice must be submitted within 24 hours of issuance to tax authorities.
Both sales and purchases must be reported, improving accuracy in VAT claims.
As of now, businesses don't have to use e-invoices for B2C transactions. There’s no e-reporting for B2C transactions as well. Businesses are still allowed to issue paper or PDF invoices to individual consumers, and there is no obligation to report B2C invoices to the tax authority in real time.
Special categories of sectors are however subject to fiscalization rules. As an example, restaurants, bars, and cafes that sell at least €25,000 a year on the site are required to have a certified cash register system, referred to as Geregistreerd Kassasysteem (GKS). All sales are captured using a secure module which also provides receipts to make audit trails as well as preventing VAT fraud.
The B2C model implemented in Belgium is a balanced method of consumer protection and business flexibility achieved via a traditional invoice and partial fiscalization. In the meantime, the country is supporting the VAT in the Digital Age (ViDA) initiative proposed by the EU and future demands on structured e-invoicing and real-time reporting in consumer sales are possible.
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Belgium is about to launch near real-time e-reporting in a valuation attempt to complement clarity and VAT fraud. It is speculated that by 2028, companies will have an obligation to send invoice data to the Belgian tax authorities within a short period after the issue or reception of an invoice.
This change is part of the government commitment to modernize compliance with VAT and falls under its VAT in the Digital Age (ViDA) programme.
The e-reporting requirement will provide tax authorities with transaction-level invoice information practically in real time. This will complement an e-invoicing system with a periodic VAT submissions and yearly sales listing in a real-time digital compliance model.
Starting January 1, 2026, if your business doesn’t follow Belgium’s e-invoicing rules for B2B transactions, you could face serious fines. Not sending a proper e-invoice, or using the wrong format other than Peppol BIS 3.0, can lead to fines between €50 and €5,000 per invoice.
If you don’t issue an invoice at all, or it doesn’t meet VAT rules, you could be fined up to 200% of the VAT amount involved. These fines apply for each mistake, even if it’s just one invoice. On top of that, you may lose your right to deduct VAT, and you might face delayed payments or audits.
To stay safe, make sure you send invoices in the correct structured format, keep proper records, and follow all deadlines once the new rules take effect in 2026.
When choosing an e-invoicing system in Belgium, it's not just about the price it's about compliance, simplicity, and long-term value. DDD Invoices does exactly that. Our platform is fully set up to generate and receive invoices in the correct structured format as on of the certified Peppol Access Point.
In Belgium, the cost of processing invoices with the help of an appropriate e-invoicing system is reduced significantly as the studies reveal that by processing invoices in an electronic, rather than PDF or paper, format, the process can be reduced by approximately 64%. In addition to that, there are government tax incentives, including a 120% deduction for businesses that adopt e-invoicing tools before the deadline.
From January 1, 2026, e-invoicing becomes mandatory for all B2B transactions in Belgium. Businesses will need to issue invoices in the Peppol BIS 3.0 format based on the EN 16931 standard. This rule isn’t just about going paperless, it’s to speed up the processes and reduce errors.
That’s where DDD Invoices come in. We are directly connected to the Peppol network, we handle transformation into correct e-invoice format, including the submission and archiving of the invoices.
Whether you're a software provider or a legal entity in Belgium, DDD Invoices helps you stay compliant, work faster, and meet Belgium’s e-invoicing rules with ease.
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Starting January 1, 2026, e-invoicing will be mandatory for all domestic B2B transactions in Belgium, regardless of company size. Invoices must be exchanged via the Peppol network using the Peppol BIS 3.0 format, following the EN 16931 standard. Paper and PDF invoices will no longer be accepted.
Failure to use the correct e-invoicing format in Belgium may result in fines of €50 to €5,000 per invoice. Serious violations like missing invoices or unpaid VAT can lead to penalties up to 200% of the VAT amount, loss of VAT deduction, and increased audit risk.
Peppol is a secure European network for sending and receiving structured e-invoices. To connect, you'll need a Peppol Access Point or compatible invoicing software. That’s where DDD Invoices helps ensure your invoices are correctly formatted and delivered through the Peppol network. Whether you're a small business or scaling up, we make e-invoicing easy and stress-free.
Written by the Compliance team
Reviewed by Denis V. P.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.