eInvoicing in Belgium

Mandatory e-Invoicing Rollout: Starting January 1, 2026, all Belgian VAT-registered businesses will be required to use structured e-invoices for B2B transactions, transitioning from traditional PDF invoices to direct exchanges between software systems, enhancing compliance and efficiency.
Integration with Peppol Framework: Belgium has adopted the Peppol BIS Billing 3.0 format for e-invoicing, ensuring compatibility across EU systems. The Mercurius platform serves as the central hub for public sector e-invoicing, facilitating the adoption of the new regulations and maintaining visibility for all transactions.
Future Plans for e-Reporting: Belgium plans to introduce an electronic VAT reporting system by 2028, leveraging the existing e-invoicing infrastructure. This system will aim for near real-time reporting, replacing the current annual sales listing and further streamlining VAT compliance for businesses.