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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.

Source: SNI

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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