E-invoicing in Belgium: your case
Since 1 January 2026, every invoice between Belgian VAT-registered businesses is a structured e-invoice, in Peppol BIS, on the Peppol network. A PDF by email no longer suffices. Choose your situation and see what applies.
Your invoice
- 6 February 2024You The law amending the VAT Code is passed: structured e-invoicing becomes the rule between Belgian businesses.
- 1 January 2026You The B2B obligation applies: between Belgian VAT taxpayers, the invoice goes out in structured format under EN 16931, in Peppol BIS on the Peppol network.
- 2028You eReporting is planned: near real-time VAT reporting will join e-invoicing.
FAQ
Questions about the Belgian obligation
What format for my B2B invoices?
Peppol BIS Billing 3.0, the Belgian flavour of EN 16931, exchanged on the Peppol network. Another route stays possible by mutual agreement, provided the invoice stays conformant with the European standard. Writing one happens right here in the browser, no account.
Does a PDF sent by email suffice?
No. Since 1 January 2026, a PDF without structured data is no longer a valid invoice between Belgian VAT-registered businesses: the data must travel between accounting systems, not just appear on a screen.
Since when does the obligation apply?
Since 1 January 2026, for all transactions between Belgian VAT taxpayers. The legal basis is the law of 6 February 2024 amending the VAT Code.
And the public sector?
It was already receiving e-invoices through the Mercurius platform, in waves since November 2022. The platform remains the route of the Belgian public sector.
I invoice a customer abroad
The Belgian obligation targets transactions between Belgian VAT taxpayers. For a customer abroad, the Peppol network carries the same standardized invoice across borders, and many large European companies already receive it that way.
Is this test official?
No. The test summarizes the published texts, but it does not replace legal or accounting advice on your own situation.