Guide to e-invoicing requirements in Belgium

What do these mandates mean for your business? This guide provides an overview of the most important e-invoicing requirements in Belgium, including mandatory rules, standards, and the tax deductions you’re entitled to.

Public sector e-invoicing: Mandatory nationwide
Private sector e-invoicing: Mandatory from 2026
E-invoicing standards and networks
Tax and compliance considerations
Conclusion

Public sector e-invoicing: Mandatory nationwide

From March 2024, all suppliers to the Belgian government have had to submit their invoices electronically. This aligns with Belgium’s commitment to digital transformation and compliance with the EU Directive 2014/55/EU, which standardises e-invoicing across European Union member states. There are only a few exceptions to this mandate: suppliers with contracts predating March 2024 or contracts under €3,000 (excluding VAT) are not yet required to comply with the e-invoicing obligation.

The preferred e-invoicing format is Peppol BIS Billing 3.0, which ensures security, compliance, and interconnectivity. Belgium has facilitated the transition to e-invoicing by integrating Peppol into government procurement systems, making it easier for suppliers to generate and submit compliant invoices.

Private sector e-invoicing: Will become mandatory in 2026

E-invoicing will become mandatory for B2B transactions starting January 1, 2026. The mandate seeks to improve efficiency in business transactions and reduce fraud. 

The preferred format for B2B e-invoicing will be Peppol BIS 3.0, ensuring consistency with public sector invoicing. Businesses may also use other EN16931-compliant formats if both parties agree.

At present, Belgian businesses can exchange invoices in any humanly auditable format and channel. However, with the 2026 mandate approaching, businesses are strongly encouraged to prepare for the shift to structured e-invoices to ensure a smooth transition.

E-invoicing standards and networks 

Peppol is Belgium’s primary e-invoicing network, widely adopted due to its security, interoperability, and compliance with EU regulations. Government agencies, Belgian businesses, and 3rd-party service providers are increasingly integrating with Peppol to facilitate seamless e-invoicing transactions.

Tax and compliance considerations

Belgium is moving towards a fully digital tax reporting system. E-reporting will become mandatory across the country by 2028, likely covering both B2B and B2C transactions. This mandate aims to improve tax compliance, reduce VAT fraud, and streamline reporting obligations for businesses, aligned with the ViDA initiative. 

To support the implementation of B2B e-invoicing and the upcoming e-reporting, the Belgian government raised the investment deduction for digital investments to 20% starting from 1 January 2025.

Businesses must also comply with the 7-year archiving requirement for e-invoices, ensuring they maintain digital records in a compliant and accessible manner.

Conclusion 

Belgium is rapidly building its e-invoicing framework, with mandatory public sector e-invoicing in effect from 2024 and B2B e-invoicing set to become compulsory in 2026. With e-reporting scheduled for 2028, businesses should begin preparing for a fully digitised invoicing and tax reporting environment.

By adopting Peppol-based e-invoicing early and working with reliable service providers, companies can ensure compliance, improve efficiency, and streamline financial operations.

If you’re a software company looking to help your customers e-invoice effortlessly, Maventa’s e-invoicing solutions will connect you to Peppol and local networks to expand your system’s reach. With just one integration, you can offer the best invoicing experience in the market for your customers.