Belgium E-Invoicing Mandate: What you need to know!

Starting January 1, 2026, Belgium will mandate e-invoicing for B2B transactions, eliminating the validity of paper and PDF invoices. Businesses must adopt structured digital invoices to enhance efficiency, streamline tax processes and combat tax evasion. Belgium e-invoicing will follow the Peppol BIS 3.0 standard, enabling structured and automated invoice creation, exchange and validation via the Peppol network. All Belgian VAT-registered businesses must issue and receive B2B invoices through the Peppol-BIS format; digital signatures are not required and invoices must be archived for 10+1 years. The Belgium e-invoicing mandate currently applies to B2B transactions, while B2G e-invoicing is already mandatory for dealings with federal and central public administrations; B2C transactions remain exempt for now. Transitioning to e-invoicing can be complex for large and international businesses, so early preparation is essential to avoid compliance risks and operational disruptions. Belgium e-invoicing mandate effects extend beyond IT, impacting tax, legal, and accounting processes as well. Many businesses fail to map the effect of this transition on the other departments such as: 1. Tax and legal: Adapting to evolving tax regulations and reporting standards calls for meticulous planning and attentive preparation. 2. Accounting: The accounting processes should be structured to properly manage e-invoicing. 3. IT & Finance: The invoicing solutions must align with Peppol standards and be safely incorporated into the current framework. FAQ’s: Which B2B transactions are excluded from the Belgium e-invoicing obligation? Structured electronic invoicing is generally mandatory for B2B transactions between Belgian VAT-registered businesses. However, it is not required when dealing with bankrupt taxable persons, businesses performing only VAT-exempt transactions (Article 44), non-resident taxable persons without a Belgian permanent establishment, or those under the flat-rate VAT scheme (until 1 Jan 2028). Also, recipients involved solely in exempt activities under Article 44 are not required to receive structured e-invoices. Can structured e-invoices be used in case it is not compulsory? Yes. Structured e-invoices can be used voluntarily. However, both sender and receiver must agree, as the recipient is not obligated to accept them unless legally required. Is self-billing allowed? Yes. Self-billing remains permitted provided there is a prior agreement between the parties and the supplier reviews and accepts each invoice. Self-billing will also be enabled via Peppol soon. Can electronic and paper invoices coexists? Until 31 December 2025, both electronic and paper invoices are allowed (with recipient consent for e-invoices). From 1 January 2026, structured electronic invoices will become mandatory for Belgian B2B transactions. Paper or PDF copies may still be sent, but only the structured version is legally valid. Are there support measures for SMEs in e-invo