Update - July 2026
The Belgian Council of Ministers approved a preliminary bill to amend the VAT Code and introduce mandatory electronic real-time reporting of certain invoice data, complementing the structured e-invoicing mandate in effect since 1 January 2026. The bill has been submitted to the Data Protection Authority and the Council of State for advice.
Update - June 2026
Circular 2026/C/65 clarified how Belgium's VAT rules apply now that structured e-invoicing is mandatory for most domestic B2B transactions from 1 January 2026: corrective documents must follow the structured e-invoice logic where the mandate applies, the evidentiary role of the structured e-invoice for VAT deduction is clarified (preserving the fallback rule for technical inability to receive), and VAT rounding on structured e-invoices is aligned with the European e-invoicing standard.
FPS Finance will take over as the Belgian Peppol Authority from 2027, replacing FPS Policy and Support (BOSA), becoming the central point of contact for e-invoicing and e-reporting to streamline decision-making and simplify administrative processes during the transition.
After some delays, the Peppol e-invoicing system is being put in place in Belgium for all transactions, including B2B, in January 2026. Let’s zoom on the Belgian e-invoicing regulations.
Overview
As of 2022, the Flemish government has reached their e-invoicing goals. This means that government entities are required to utilize e-invoicing under the European Directive 2014/55/EU. Since 2017, the Flemish government has required e-invoices from all of its suppliers.
On January 31, 2025, an agreement was reached on the formation of a new Belgian federal government. The coalition agreement includes significant tax policy changes aimed at promoting entrepreneurship and competitiveness. A key VAT measure in the agreement is the introduction of near real-time reporting, which is scheduled to begin in 2028. This initiative, designed to combat VAT fraud, will complement the mandatory e-invoicing requirement that will come into effect on January 1, 2026.
If you do not have the appropriate software yet, the Belgian tax authorities have shared a list of potential software solutions that can help you. There are various types of software available: software that can only send e-invoices, software that can send and receive e-invoices, and software that can also immediately process the e-invoices in your accounting system. List of compliant software applications is available on this website.
B2G E-Invoicing
Business-to-government e-invoicing is mandatory since March 1, 2024, except for contracts under the threshold of 3,000 euros (subject to exception). All public authorities must be able to receive e-invoices and select public authority suppliers are required to send their invoices in the specified electronic format (PEPPOL BIS).
End-to-End E-Procurement
Vlaanderen, the official gateway for the Flemish government, indicated that the Flemish government’s approach is a commitment to fully digital processing of public procurement and related processes: end-to-end e-procurement. Since 2015, the Flemish government has ruled that all businesses must be able to receive e-invoices.
The Introduction of B2B E-Invoicing in Belgium
On September 29, 2023, then-Finance Minister Vincent Van Peteghem reached an agreement in the Council of Ministers on the mandatory introduction of digital invoicing (e-invoicing) between businesses starting from January 1, 2026. While this requirement already applied to invoices provided to the government, Minister Van Peteghem ensured that as of January 1, 2026, structured electronic invoices would also become the standard for transactions between taxable companies.
In a word, Belgian VAT-registered businesses are required to exchange structured e-invoices directly between their systems through a regulated standard. Belgium chose the European EN 16931 standard, as for B2G e-invoices, and relies on the Peppol network to achieve this transition.
To go further
In July 2024, the Belgian Federal Public Service Finance published new guidelines for the transition to B2B e-invoicing. According to it, the obligation for structured electronic invoicing will almost always apply to transactions between two Belgian companies subject to VAT.
There is no obligation to send structured electronic invoices for:
- Bankrupt VAT taxpayers
- Companies only carrying out transactions exempted by Article 44 of the VAT Code
- VAT payers not established in Belgium without a permanent establishment
- Flat-rate VAT payers (Article 56 of the VAT Code, extinct by January 1, 2028 at the latest)
There is no obligation to be able to receive structured electronic invoices for:
- Companies carrying out only transactions exempted by Article 44 of the VAT Code
- There is no obligation to send or receive structured electronic invoices if the transaction is exempted by Article 44 of the VAT Code.
The government has opted to utilize the European PEPPOL network for this new development. When a company joins this network, it automatically connects with all other participants in this network. This network is already in use in many other EU member states.
Conclusion
2026 will be a year of e-invoicing implementation in Europe, Belgium is no exception, as we have to prepare for the next big step of 2030 with ViDA.
To make sure you remain compliant with all international regulations, you have to chose a provider that can support you across all countries. SPS Commerce offers comprehensive solutions to help you stay ahead of all regulatory changes. Contact us today to know more about our e-invoicing offerings.