Mandatory electronic invoicing in Belgium from 01/01/2026 (proposal)

• Belgium is considering introducing mandatory electronic invoicing for B2B transactions, with a proposed entry into force date of 1 January 2026.
• The structured electronic invoice will become mandatory, with Peppol-BIS as the standard format.
• All taxpayers established in Belgium (with some specific exclusions) will be obliged to issue electronic invoices for local B2B transactions.
• The scheme does not apply to B2G or B2C transactions. It is advisable to prepare and reflect on the business strategy to overcome this global trend in an integrated and structured manner.

Source EY

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