Belgium’s 2026 Mandatory e-Invoicing Requirement

Belgium’s 2026 B2B e-Invoicing Mandate: Starting January 1, 2026, all Belgian VAT-registered businesses with a permanent establishment must use structured e-invoices for domestic B2B transactions, aligning with the EU’s ViDA initiative and broader digital tax reforms.
Scope and Exemptions: The mandate applies to corporations, SMEs, and self-employed professionals, with exemptions for VAT-exempt entities under Article 44, foreign businesses without a fixed establishment, and flat-rate scheme users until 2028.
Structured vs Traditional Invoices: Structured e-invoices, based on Peppol BIS 3.0, are machine-readable and ERP-compatible, unlike PDFs or Word files, which lack automated processing capability and won’t comply with the new legal requirements.
Transition and Compliance: From 2026, only structured e-invoices sent and received via Peppol-compliant software will be valid. Businesses relying on traditional PDF workflows must transition to structured formats to avoid non-compliance risks.
Peppol and Supporting Tools: Belgium’s system leverages the decentralized Peppol network. The Mercurius platform aids public sector invoicing, while Hermes helps convert structured invoices into readable formats for recipients not yet fully digitized.