Preparing for Belgium’s 2026 Mandatory E-Invoicing: Key Insights and Compliance Strategies

• KPMG hosted an E-invoicing Seminar on 24 April to discuss Belgium’s new e-invoicing regulations.
• E-invoicing will be mandatory for all B2B transactions in Belgium starting 1 January 2026.
• Invoices must be in a structured electronic format like XML via the PEPPOL network.
• Traditional PDF invoices will not be accepted under the new rules.
• Core VAT invoicing elements remain unchanged.
• No grace period for compliance; non-compliance risks include fines and loss of VAT recovery rights.
• Affected entities include Belgian VAT-registered companies, foreign companies with a fixed establishment in Belgium, and VAT groups.
• Companies providing VAT-exempt services under Article 44 are excluded.
• PEPPOL network will be the default method for invoice transmission.
• E-invoicing and e-reporting will be mandatory across the EU by July 2030.
• Belgium plans to introduce local e-reporting in 2028.
• E-invoicing benefits include faster payments, reduced costs, fewer errors, enhanced security, and better ERP integration.
• Belgian government offers incentives like increased tax deductions for digital investments and support for small businesses.

Source: kpmg.com

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.

---

---