Starting from January 1, 2026, B2B e-invoicing will be mandatory for businesses established in Belgium. The law excludes B2G and B2C transactions as well as cross-border transactions, but B2G e-invoicing is already operational under a separate framework. Certain taxpayer groups are exempt, but there is no threshold limit for taxpayers in scope of the mandate. Structured electronic invoices must be issued, and the Peppol framework will be imposed to ensure interoperability. Although Belgium has not yet received formal approval from the European Commission to mandate electronic invoicing, the approval process is expected to run smoothly and not affect the scheduled implementation date.
Source Fonoa
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