E-Invoicing in Belgium

by | Nov 24, 2025 | E-invoicing

Updated on November 24th, 2025

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

Finance Minister Vincent Van Peteghem has 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 applies to invoices provided to the government, Minister Van Peteghem ensures that as of January 1, 2026, structured electronic invoices will also become the standard for transactions between taxable companies.

In a word, Belgian VAT-registered businesses will be 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 has 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.

Aleksandra Vovchenko
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