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When does Belgium’s mandatory B2B e-invoicing obligation take effect?
The mandate begins January 1, 2026, requiring all Belgian VAT-registered businesses to issue and receive structured e-invoices for domestic B2B transactions. PDF and paper invoices will no longer be accepted for in-scope transactions. -
Which transactions are affected, and are there any exemptions?
Applies to domestic B2B transactions between VAT-registered businesses with a fixed establishment in Belgium. Exemptions include B2C transactions, Article 44 VAT-exempt entities, foreign VAT holders without establishments, and flat-rate scheme users until 2028. -
What steps should businesses take now to get ready for the 2026 e-invoicing mandate?
Businesses should assess current invoicing processes, consult software providers, select a Peppol access point, test workflows, and train staff. Early preparation ensures smooth transition and compliance before the 2026 deadline. Government toolkits and updates offer helpful guidance. -
How will structured e-invoices be exchanged, and what role does the Peppol network play?
Invoices will be exchanged via the Peppol network using a four-corner model. Certified access points validate data and ensure seamless interoperability. Peppol allows flexible software choices while enforcing common standards like Peppol BIS Billing 3.0 and EN 16931. -
What tools and platforms will support the transition to e-invoicing in Belgium?
Mercurius supports public sector invoicing and manual submissions, while Hermes converts structured invoices into PDFs for recipients not yet compliant. The government’s toolkit offers onboarding guidance, legal explanations, and sector-specific resources to ease the transition.
Source: SNI
