Briefing Document & Podcast: E-Invoicing in Belgium: Scope, Regulations & Future Outlook

1. Executive Summary

Belgium has embarked on an ambitious tax digitalization journey, establishing itself as an early mover within the EU for mandatory B2B structured e-invoicing and near-real-time e-reporting. Anchored in the Peppol network, the mandate aims to significantly reduce the VAT gap, modernize administration, and align with the EU’s VAT in the Digital Age (ViDA) initiative. The obligation for domestic B2B structured e-invoicing went live on January 1, 2026, with a planned January 1, 2028, implementation for near-real-time e-reporting. The system leverages a decentralized four-corner Peppol model for e-invoicing, transitioning to a five-corner model with tax authority involvement for e-reporting. Non-compliance carries new non-proportional penalties and risks for input VAT deduction.

2. Digitalization Journey & Rationale

Belgium’s path to mandatory B2B e-invoicing began with the public sector (B2G), where e-invoicing via the Mercurius platform and Peppol became mandatory between 2017 and 2023. This laid the foundation for the B2B mandate.

Key Milestones:

• B2G Foundation: Public sector e-invoicing via Mercurius/Peppol became mandatory between 2017 and 2023.
• Legal Basis for B2B: The Law of 6 February 2024 amended the Belgian VAT Code to introduce a “generalised obligation to issue structured electronic invoices for domestic B2B transactions from 1 January 2026.”
• Technical Framework: The Royal Decree of 8 July 2025 set the technical standards: “EN 16931 / Peppol BIS in UBL over the Peppol network” and confirmed the 1 January 2026 go-live.
• Next Phase (E-Reporting): A pre-draft law approved on 18 July 2026 formalizes “near-real-time e-reporting from 1 January 2028,” utilizing the existing Peppol infrastructure.

Rationale for the Mandate:

• VAT Gap Reduction / Fraud Prevention: The EU estimates Belgium’s VAT gap at “roughly €4.8 billion annually.” Structured data and near-real-time reporting are intended to improve fraud detection and control.
• Administrative Modernization & Data Quality: Automating digital processing aims to “reduce manual entry, errors and administrative burden, and speed up payments.”
• EU Alignment: The reform is “explicitly positioned as an early, national transposition of the direction set by the EU’s VAT in the Digital Age (ViDA) package.”

3. Operating Model: E-Invoicing (2026) vs. E-Reporting (2028)

Belgium has adopted an interoperability model rather than a central clearance (CTC) model.

3.1. 2026 E-Invoicing (Decentralized / Four-Corner Peppol Model)

• Invoices are exchanged directly between the parties’ Peppol Access Points.
• “There is no central government clearance and no pre-issuance validation by the tax authority. The tax authority is not in the invoice lifecycle in 2026.”
• Invoice Lifecycle: Seller generates a structured e-invoice (Peppol BIS/UBL), submits it to their Peppol Access Point (corner 2), which validates it and routes it via the Peppol network to the buyer’s Access Point (corner 3), delivering it to the buyer (corner 4).
• Identification: Businesses are identified on Peppol by the Belgian enterprise number (KBO/BCE, scheme 0208).

3.2. 2028 E-Reporting (Five-Corner Peppol / Continuous Transaction Control Hybrid)

• This model introduces the tax administration as an “additional participant receiving a subset of invoice data in near real time.”
• It is a “dual-sided (bilateral) basis — both supplier and customer report.”
• The exact dataset, deadlines, and exceptions for near-real-time reporting will be defined by a future Royal Decree. It is planned to replace the annual client listing for taxpayers in scope.

4. Scope of the Mandate

4.1. Transactions In Scope:

• Domestic B2B: Mandatory since 1 January 2026 for “supplies of goods/services deemed located in Belgium between Belgian-established VAT taxpayers.” Paper and unstructured PDFs are no longer valid.
• Domestic B2G: Mandatory and interoperable with B2B due to common Peppol basis.
• Special Transactions: Self-billed invoices (structured via Peppol), domestic legs of triangulation/chain transactions, and transactions under specific VAT regimes (margin schemes, TOMS, second-hand goods) are in scope.
• Credit Notes: Must be structured and exchanged via Peppol, referencing the original invoice.

4.2. Transactions Out of Scope / Excluded:

• B2C: “Out of scope / excluded.” No consumer-facing e-invoicing.
• Cross-border B2B (intra-EU, exports/imports outside EU): Out of scope for the 2026 mandate, remaining under existing EU VAT reporting rules until ViDA’s DRR apply from 1 July 2030.
• Taxpayers: Exclusively Article 44 VAT-exempt taxpayers, Article 56 flat-rate taxpayers (for issuing, regime being phased out), businesses in bankruptcy (for issuing), and non-established taxable persons without a Belgian fixed establishment are excluded.

4.3. Taxable Persons In Scope:

• Established Domestic Entities: “All VAT-taxable persons established in Belgium” (including VAT groups and Belgian fixed establishments/branches of foreign entities) must “issue and be capable of receiving compliant structured e-invoices.”
• Small-business exemption scheme users and special agricultural-scheme farmers are covered “at least for receiving structured e-invoices.”

4.4. Taxable Persons Out of Scope:

• Non-established Entities: Foreign entities VAT-registered in Belgium but without a fixed establishment are “not in scope for the 2026 mandate.”
• Foreign entities without a Belgian VAT registration are excluded.

5. Technical & Functional Requirements

5.1. E-Invoice Formats:

• Mandatory Format: “Peppol BIS Billing 3.0 in UBL 2.1, compliant with EN 16931.”
• Compliance: All in-scope taxpayers “must be technically capable of issuing and receiving this format via Peppol.”
• Interoperability: Fully based on EN 16931 and Peppol BIS 3.0, “no national CIUS” (Country-Specific Customisation) has been imposed.
• Alternatives: Other EN 16931-compliant formats/channels are permitted by mutual agreement, but “Peppol capability must be retained.”
• Data Fields: Standard EN 16931 semantic model (invoice number, dates, seller/buyer ID, line items, VAT breakdown, totals, payment terms). A new rule allows “VAT rounding only on the total amount per VAT rate, no longer per line item” for e-invoices.

5.2. E-Reporting Specifications (Planned for 2028):

• “Not yet defined.” A future Royal Decree will set the “exact dataset (a subset of the mandatory invoice data… Transaction Data Dataset), the reporting window and exceptions.”
• Design Principles: Dual-sided reporting, near-real-time transmission, built on the Peppol five-corner model.

5.3. Digital Signature & Integrity:

• “No per-invoice qualified electronic signature is mandated.” Authenticity and integrity are ensured through Peppol transport and Article 60 business controls.

6. Archiving & Retention

• No Central Archiving: “No central government archiving in 2026 — each taxpayer archives its own issued and received invoices.”
• Mandatory Format: The “original structured file (UBL/XML) should be retained.” Keeping only a PDF rendition is discouraged.
• Retention Period: Generally 10 years for VAT due from 1 January 2023 onwards (previously 7 years). For immovable property, 15 to 25 years.
• Storage Location: Electronic storage can be anywhere (including cloud/another EU State) “provided full, online, real-time access from Belgium is guaranteed for audit.”
• Integrity, Authenticity & Readability: Article 60 requires these three guarantees “throughout the retention period,” ensured via business controls or reliable audit trails.

7. Penalties & Enforcement

• Grace Period: A general tolerance period was in effect from January 1 to March 31, 2026, for “good-faith technical non-compliance.” It ended on March 31, 2026, with full enforcement from April 1, 2026. A targeted self-billing tolerance was in place until June 30, 2026.
• New Non-Proportional Fine: The Royal Decree of 8 July 2025 introduced fines for “lacking the technical means to send/receive Peppol BIS e-invoices”:
• €1,500 for the first offense.
• €3,000 for the second offense.
• €5,000 for the third and subsequent offenses. A subsequent offense counts only if detected “at least three months after the previous one.”
• Existing VAT-Code Fines: Article 70 fines (e.g., €50 to €5,000 per infraction) still apply to defective, late, or incorrect invoicing. Intentional fraud incurs proportional fines of 100-200% of the VAT.
• Input-VAT Deduction Risk: A critical consequence is the potential “loss of input-VAT deduction” for buyers receiving non-structured invoices, as only a structured e-invoice is generally considered valid documentation.

8. Impact on SMEs and Startups

• No Phasing by Size: All in-scope Belgian-established taxpayers went live simultaneously on January 1, 2026.
• Government Support: Guidance is available at einvoice.belgium.be, and public lists of software/access point solutions exist. Low-cost/free Peppol on-ramps are available for small businesses.
• Financial Support:
  • Enhanced 120% cost deduction for invoicing-software subscription fees for small SMEs/self-employed (2024–2027).
  • Increased 20% investment deduction for digital investments from January 1, 2025.
• Administrative Burden vs. Simplification: While there is an “initial burden (especially for micro-enterprises without ERP),” this is “offset by durable simplification and, from 2028, removal of the annual client listing.”
• SME Readiness: FPS Finance reported that “more than half a million enterprises had adopted the system by end-2025,” indicating significant readiness.

9. EU Alignment & ViDA Readiness

• Ahead of EU Timeline: Belgium’s 2026 e-invoicing and planned 2028 e-reporting “both precede ViDA’s DRR (1 July 2030),” positioning Belgium as a “recognised frontrunner.”
• Strong Alignment: The use of EN 16931, Peppol BIS, and no national CIUS means the national system is “directly compatible with ViDA’s envisaged EU-wide structured e-invoice and DRR.”
• Cross-border Reporting: The Belgian system is “designed to converge” with ViDA’s cross-border DRR for intra-Community B2B transactions from 1 July 2030. A potential risk of “the same transaction being reported up to three times” (supplier’s MS e-reporting, Belgian customer e-reporting, and EU exchange) is flagged for monitoring.
• Implications for Businesses: Companies complying with the 2026 Peppol mandate are “largely building ViDA-compatible infrastructure.”

10. Key Takeaways & Next Steps

• Scope: Mandatory for domestic B2B transactions between Belgian-established VAT taxpayers. Excludes B2C, most cross-border, and specific exempt entities.
• Format: Mandatorily Peppol BIS Billing 3.0 (UBL 2.1), EN 16931-compliant, transmitted via the Peppol network. PDF/paper are no longer valid.
• Timeline: Go-live for e-invoicing was Jan 1, 2026 (with Q1 grace period). E-reporting is planned for Jan 1, 2028. ViDA DRR apply from July 1, 2030.
• Operating Model: Decentralized Peppol for e-invoicing (2026), evolving to a five-corner model with tax authority reporting for e-reporting (2028).
• Key Obligations: Issue/receive structured e-invoices, correct via structured credit notes, retain original XML for 10 years, and prepare for near-real-time reporting from 2028.
• Main Risks: Loss of input VAT deduction, non-proportional fines (€1,500-€5,000 for technical non-compliance), and general VAT Code penalties.
• SME Support: Financial incentives and guidance are in place, aiming for long-term simplification despite initial adaptation costs.
• Future-Proofing: The Belgian system is highly aligned with ViDA, preparing businesses for future EU-wide digital reporting.

Critical Dates & Next Steps for Businesses (from the perspective of July 2026):

• Ensure full Peppol issue/receive capability is established (post-June 30, 2026, self-billing tolerance).
• Confirm ERP systems align with the “total-per-rate” VAT rounding rule.
• Enforce archiving of original UBL/XML files for 10 years.
• Begin planning for 2028 e-reporting readiness, particularly for data capture (AP + AR).
• Actively monitor the progress of the pending Royal Decree for 2028 e-reporting, including the exact dataset and any potential extension to non-resident entities, as well as ViDA convergence details.

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1. Introduction & Country Context 

1.1. Tax digitalisation journey 

Belgium reached mandatory structured B2B e-invoicing through a long, sequenced digitalisation path anchored in the Peppol network: 

• Public-sector foundation (B2G): FPS BOSA piloted incoming e-invoicing for public authorities from 2013 and built the Mercurius exchange platform; B2G e-invoicing via Mercurius/Peppol became mandatory across the public sector between 2017 and 2023, with all federal contracts above €3,000 covered from 1 March 2024. [einvoice.belgium.be] 

• Legal basis for B2B: the Law of 6 February 2024 amended the Belgian VAT Code (Art. 53, §2bis) to introduce a generalised obligation to issue structured e-invoices for domestic B2B from 1 January 2026. [Vatcalc] 

• Technical framework: the Royal Decree of 8 July 2025 set the semantic, syntactic and transmission standards (EN 16931 / Peppol BIS in UBL over Peppol) and confirmed the 1 January 2026 go-live. [Deloitte] 

• Next phase (e-reporting): a pre-draft law approved by the federal cabinet on 18 July 2026 formalises near-real-time e-reporting from 1 January 2028, reusing the Peppol infrastructure. [KPMG] 

1.2. Rationale for the mandate 

• VAT gap reduction / fraud prevention: Belgium’s VAT gap is estimated at roughly €4.8 billion annually; structured data and near-real-time reporting are intended to accelerate fraud detection. [Comarch] 

• Administrative modernisation & data quality: automated end-to-end processing reduces manual entry, errors and administrative burden, and speeds up payments. 

• EU alignment: the reform is positioned as an early national transposition of the direction set by ViDA. [EY] 

1.3. Position in the regional / international landscape 

• Early mover / frontrunner within the EU: among the first Member States to mandate domestic B2B structured e-invoicing; planned 2028 e-reporting places it ahead of ViDA’s July 2030 Digital Reporting Requirements (DRR). 

• Peppol / interoperability model rather than a central clearance (CTC) model — closer to a decentralised four-corner (soon five-corner) approach than to Italy’s or France’s centralised designs. [Comarch] 

1.4. Supranational authorisation / derogation 

• Belgium submitted a request on 6 October 2023 under Article 395 of Directive 2006/112/EC for a Council derogation from Articles 218 and 232 of the VAT Directive. [VATupdate] 

• With the adoption of ViDA (final adoption 11 March 2025; barriers in Arts. 218/232 removed from 14 April 2025), Member States may now mandate domestic e-invoicing without a prior derogation, removing residual legal uncertainty. [Vatcalc] 

2. Regulatory Framework 

2.1. Primary legislation 

• Law of 6 February 2024 — introduced the generalised obligation to issue structured e-invoices for domestic B2B; amended the VAT Code including Art. 53, §2bis. Published in the Belgian Official Gazette (Moniteur belge / Belgisch Staatsblad) on 20 February 2024. [Vatcalc] 

• Belgian VAT Code — core framework: invoice content (Art. 5, §1 Royal Decree No. 1), right to deduct / possession of a valid invoice (Art. 3, §1, 1° Royal Decree No. 3), retention (Art. 60) and penalties (Art. 70). 

2.2. Implementing regulations, decrees & orders 

• Royal Decree of 8 July 2025 (published 14 July 2025) — the key implementing instrument. It: [KPMG] 

• mandates EN 16931 and sets Peppol BIS (UBL) over Peppol as the default; 

• allows alternative EN 16931-compliant formats/channels by mutual agreement, provided both parties retain Peppol capability; 

• changes VAT rounding: permitted only on the total per VAT rate, no longer per line item; 

• introduces a non-proportional penalty for lacking Peppol technical means (€1,500 / €3,000 / €5,000), with a three-month interval mechanism [Nymus] 

• Implementing Royal Decree for e-reporting (2028) — NOT yet adopted. The 18 July 2026 pre-draft law envisages a future decree defining the dataset, deadlines and exceptions. Not yet available as of 25 July 2026. [RTC Suite] 

2.3. Circulars, official guidance & FAQs 

• Official FAQ — FPS BOSA / FPS Finance maintain consolidated guidance and an official FAQ. [einvoice.belgium.be B2B FAQ] 

• FAQ updates — 7 October 2025 (invoice-date rule, credit notes, VAT-deduction risk, Peppol opt-out, Hermes discontinuation), 23 February 2026, and 6 May 2026 (self-billing, reverse-charge detail, mis-delivered invoices, Tax Category Codes, minimum invoice content). [Deloitte] 

• Tolerance / enforcement — three-month general tolerance for Q1 2026; ended 31 March 2026; full enforcement from 1 April 2026; targeted self-billing tolerance until 30 June 2026. [EY] 

2.4. Supranational / international legal basis 

• EU: Directive 2014/55/EU (B2G) underpins Mercurius/Peppol; EN 16931 is the mandatory semantic model; derogation from Arts. 218/232 became unnecessary once ViDA removed those barriers (14 April 2025). [Vatcalc] 

• The 2028 e-reporting reform is designed to partially transpose ViDA’s DRR (effective 1 July 2030). 

3. Scope of the Mandate 

3.1. Transactions in scope 

• Domestic B2B: mandatory since 1 January 2026 for supplies deemed located in Belgium between Belgian-established VAT taxpayers. Paper/unstructured PDF invoices are no longer valid for in-scope transactions. Domestic reverse-charge and credit notes are in scope. The invoice issue date (not transaction date) determines applicability. [EY] 

• Domestic B2G: mandatory (separate, pre-existing regime) via Mercurius/Peppol since 2017–2023; all federal contracts above €3,000 from 1 March 2024. Interoperable with the B2B mandate (both Peppol-based). 

• Domestic B2C: out of scope. No consumer-facing structured e-invoicing, QR-code or digital-receipt requirement. 

• Cross-border B2B (intra-EU): out of scope for 2026; continues under existing EU VAT rules until ViDA DRR from 1 July 2030. Cross-border e-invoicing permitted only by mutual agreement. [Vatcalc] 

• Cross-border B2B (exports/imports outside EU): out of scope for 2026; standard invoicing and customs/VAT rules apply. 

• Intra-Community acquisitions: invoices received from foreign suppliers are not covered; foreign persons merely VAT-registered in Belgium need not receive structured e-invoices. 

3.2. Special transactions in scope 

• Self-billing: in scope — must be structured and, in principle, exchanged via Peppol (targeted tolerance to 30 June 2026 where the software provider had not yet implemented the Peppol self-billing spec). [EY] 

• Triangulation / chain transactions: where a leg is a domestic Belgian B2B supply between established taxpayers, the obligation applies to that leg; purely intra-EU legs remain out of scope until 2030. 

• Special VAT regimes: margin schemes, travel agents (TOMS), second-hand goods, investment gold — covered where the transaction is a domestic B2B supply by an in-scope taxpayer (correct Tax Category Code). Flat-rate farmers must at least be able to receive structured e-invoices. 

3.3. Excluded or exempt transactions 

• B2C transactions — no legal basis for inclusion in the 2026 mandate. 

• Taxpayers performing exclusively Article 44 VAT-exempt transactions (no right to deduct) — excluded. [EY (financial institutions)] 

• Flat-rate taxpayers under Article 56 — excluded for issuing (regime being phased out by 2028). 

• Businesses in bankruptcy — excluded from issuing. 

• Non-established taxable persons without a Belgian fixed establishment — excluded even if holding a Belgian VAT number (FPS Finance clarification of 19 December 2025). 

• Cross-border transactions (intra-EU and extra-EU) — out of scope until ViDA DRR (2030). 

4. Taxable Persons in Scope 

4.1. Established domestic entities 

• All VAT-taxable persons established in Belgium (including VAT groups and Belgian fixed establishments/branches of foreign entities) carrying out in-scope domestic B2B transactions must both issue and be capable of receiving compliant structured e-invoices. 

• Small-business exemption users and special agricultural-scheme farmers are covered at least for receiving. 

4.2. Non-established entities 

• Foreign entity with a Belgian fixed establishment: in scope (treated like a Belgian-established person for its Belgian transactions). 

• Foreign entity VAT-registered but without a fixed establishment: not in scope for 2026 (19 December 2025 clarification). A debate began in May 2026 on bringing non-residents into the obligations from 2028 — not yet legislated. [EY] 

• Foreign entity without a Belgian VAT registration: excluded. 

4.3. Voluntary participation 

• Entities not subject to the mandate (e.g. Art. 44 exempt-only, non-established registrants) may voluntarily use structured e-invoices/Peppol. [einvoice.belgium.be] 

4.4. Sector-specific rules & exemptions 

• No blanket sector carve-out (financial services, healthcare, utilities, telecom). Financial institutions performing Art. 44-exempt activities are outside scope only to the extent they exclusively perform exempt transactions without a right to deduct; mixed/partial taxable persons remain in scope for taxed domestic B2B supplies. [EY] 

• Fiscal cash-register (SCE/GKS) obligations in hospitality are a separate track, distinct from the B2B mandate. 

5. Implementation Timeline 

5.1. Legislative history 

• 29 September 2023: draft adopted by the Council of Ministers. 

• 6 October 2023: derogation request submitted (Art. 395). 

• 1 February 2024: approved by the Chamber; Law of 6 Feb 2024 published 20 Feb 2024. 

• 8 July 2025: implementing Royal Decree adopted; published 14 July 2025. [Deloitte] 

• 11 March 2025: ViDA adopted at EU level (barriers lifted 14 April 2025). 

• 18 July 2026: federal cabinet approves the pre-draft e-reporting law (from 2028). [VATupdate] 

5.2. Voluntary / pilot phases 

• No formal B2B pilot required — Peppol was already in production for B2G. Voluntary early adoption was encouraged, supported by tax incentives (Section 17). 

5.3. Mandatory go-live dates 

• 1 January 2026: single go-live for all in-scope Belgian-established taxpayers — no phasing by size or turnover. Obligation to issue and receive start on the same date. 

• 1 January 2028 (planned): near-real-time e-reporting begins (pre-draft stage). 

5.4. Grace periods & transitional provisions 

• General tolerance 1 Jan – 31 Mar 2026: no penalties for good-faith technical non-compliance where timely, reasonable preparation is shown; PDFs could still be issued/accepted during this window. Case-by-case, not a general postponement. [BDO] 

• Ended 31 March 2026; full enforcement from 1 April 2026. 

• Targeted self-billing tolerance until 30 June 2026 where the software provider had not yet implemented Peppol self-billing. [EY] 

• Fallback rule: where the recipient is temporarily unable to receive, the supplier may issue in another format; the customer must restore capability without delay. 

5.5. Pre-mandate milestones 

• Peppol network, access-point ecosystem and BOSA lookup directory already operational from the B2G phase; no separate certificate-registration step and no platform accreditation regime (unlike France). 

5.6. Known or anticipated postponements 

• No postponement of 1 January 2026 occurred — repeatedly confirmed by FPS Finance. 

• For 2028 e-reporting: still at pre-draft stage (awaiting Data Protection Authority and Council of State opinions, then Parliament); precise dataset and phasing depend on a future Royal Decree, so timing risk remains open. [KGT] 

6. How E-Invoicing & E-Reporting Really Work — Operating Model 

6.1. Overview 

• 2026 — decentralised / interoperability (four-corner Peppol): invoices exchanged directly between parties’ access points; no central clearance and no pre-issuance validation. The tax authority is not in the invoice lifecycle in 2026. [Comarch] 

• 2028 — five-corner Peppol / CTC (hybrid): the tax administration becomes an additional participant receiving a subset of invoice data in near real time, on a dual-sided basis (both supplier and customer report). [RTC Suite] 

6.2. Step-by-step invoice lifecycle (2026) 

• Step 1 — Creation: seller’s ERP generates a structured e-invoice in Peppol BIS (UBL), EN 16931-compliant. 

• Step 2 — Submission: handed to the seller’s Peppol Access Point (corner 2). 

• Step 3 — Validation: access point performs schema/business-rule validation against EN 16931 / Peppol BIS; non-conforming documents rejected before transmission (no government error codes). 

• Step 4 — Clearance/acceptance: not applicable in 2026 — no fiscal validation code or government timestamp. 

• Step 5 — Delivery: routed via SMP/discovery to the buyer’s access point (corner 3) and delivered to the buyer (corner 4). 

• Step 6 — Retrieval: buyer receives the structured invoice into its ERP/AP system. 

• Step 7 — Archiving: each party archives its own invoices (no central archive in 2026). 

6.3. Authentication & access methods 

• Peppol connection: businesses connect via a Peppol Access Point (self-hosted or, more commonly, a provider). Participants identified by the Belgian enterprise number (scheme 0208, KBO/BCE); foreign registrants without a KBO may exceptionally use the VAT-number scheme (9925). [Peppolcheck] 

• Third parties (accountants, providers, self-billing partners) act through the access point; no separate national eID/token step at invoice level. 

6.4. Offline / contingency mode 

• No dedicated statutory offline/QR-upload regime. The fallback rule and the good-faith tolerance cover practical outages; no mandatory offline QR marking. 

6.5. Buyer-side workflow 

• Buyers must be able to receive and process structured e-invoices. Buyer acceptance is not a validity condition; however, for in-scope transactions only a structured e-invoice is, in principle, valid documentation for input-VAT deduction. 

6.6. QR / verification code 

• Not applicable — no QR-code or verification-code requirement. Not legislated. 

7. Acceptable E-Invoice Formats 

7.1. Mandatory format(s) 

• Default: Peppol BIS Billing 3.0 in UBL 2.1, compliant with EN 16931. All in-scope taxpayers must be capable of issuing and receiving via Peppol. [ValidateFin] 

• Structure follows the EN 16931 semantic model: header, seller/buyer identification (incl. VAT numbers), line items, VAT breakdown per rate, document totals, payment terms. 

• Unstructured formats (PDF, paper, Word, Excel) are no longer legally valid for in-scope domestic B2B (after tolerance). 

7.2. Relationship to international / regional standards 

• Fully based on EN 16931 and Peppol BIS Billing 3.0 / UBL 2.1 (CII also technically acceptable). No national CIUS — aiding cross-border interoperability. [Peppolcheck] 

7.3. Voluntary / legacy / transitional formats 

• Alternative EN 16931-compliant formats/channels permitted by mutual agreement (e.g. UBL.BE, or Factur-X/ZUGFeRD at COMFORT/EXTENDED profile — MINIMUM/BASIC WL do not carry all Belgian mandatory terms), but Peppol capability must be retained. 

• During tolerance windows, PDF/paper were temporarily accepted. 

7.4. Attachments 

• Per FAQ, attachments must travel through the same channel as the invoice (embedded in / referenced by the UBL). The structured invoice is the formal document; attachments are supplementary. [einvoice.belgium.be] 

8. Technical & Functional Requirements 

8.1. E-invoice specifications 

• Mandatory fields (Art. 5, §1 RD No. 1 + EN 16931): invoice number & issue date; full seller/buyer identification and VAT numbers; description, quantity and object; taxable amount per rate; VAT rate(s) and total VAT; for credit notes, reference to the corrected invoice and, where relevant, the VAT-repayment statement. 

• Conditional/optional: order/contract references, delivery details, discounts, reverse-charge mention, self-billing flag, Tax Category Codes for special schemes. 

• Validation rules: EN 16931 / Peppol BIS business rules; VAT rounding only on the total per rate (not per line) for e-invoices. [KPMG] 

8.2. E-reporting specifications 

• Not yet defined: the 2028 pre-draft law refers to a future Royal Decree that will set the exact dataset (a subset of the mandatory invoice data — the Transaction Data Dataset), the reporting window and exceptions. [RTC Suite] 

• Design principles so far: dual-sided (supplier and customer each report), near-real-time transmission shortly after issuance/receipt, built on the Peppol five-corner model, replacing the annual client listing for in-scope taxpayers. 

• Precise T+X window: to be set by Royal Decree — not yet available. 

8.3. Digital signature & integrity 

• No per-invoice qualified electronic signature is mandated. Integrity, authenticity and legibility are ensured via the Peppol transport and Article 60 business controls / reliable audit trail (taxpayer chooses the method). 

8.4. Real-time / near-real-time processing 

• 2026: real-time exchange between parties, no reporting to the authority. 2028: near-real-time reporting to the administration. Published platform performance targets: not applicable — no central clearance platform; performance depends on access points. 

9. Correction of Errors 

9.1. E-invoice corrections 

• Corrections via structured credit notes / corrective invoices exchanged over Peppol. A document that modifies and refers to a structured e-invoice must itself be structured. 

• Transitional nuance (FAQ 7 Oct 2025): a credit note correcting a 2025 PDF invoice may remain a PDF (with recipient consent); if the original was structured, the credit note must be structured and accepted. [Deloitte] 

• A corrective document must reference the original, state the nature/amount of the correction and, where relevant, include the VAT-repayment statement. 

9.2. E-reporting corrections 

• Not yet defined — mechanics, timelines and notification forms for 2028 will be set by the future implementing Royal Decree. Not available as of July 2026. [RTC Suite] 

• For existing VAT returns, standard correction/amendment rules under the VAT Code continue to apply. 

10. Transmission & Workflow 

10.1. Central platform 

• No central B2B clearance platform. The public-sector Mercurius (FPS BOSA) serves B2G. FPS BOSA is the Belgian Peppol Authority; FPS Finance is the tax authority. Official hub: [einvoice.belgium.be] 

10.2. Transmission channels 

• Peppol Access Points (self-operated or via a provider) — default and recommended. 

• Alternative EN 16931-compliant networks/formats by mutual agreement (Peppol capability retained). 

• Market tools exist (e.g. Hermes historically for B2G — note Hermes discontinuation flagged in the October 2025 FAQ). No mandatory government portal for B2B. [Deloitte] 

10.3. Accredited service providers / certified intermediaries 

• Use of providers is permitted and common but not mandatory; no national accreditation regime for platforms (unlike France’s PDP model). Peppol access points must be Peppol-certified; BOSA maintains provider information. [Peppolcheck] 

10.4. Interoperability 

• The B2B mandate reuses the B2G Peppol infrastructure and connects natively to the pan-EU Peppol network (by agreement). The 2028 five-corner model is designed to converge with ViDA’s cross-border system from 2030. 

10.5. Deadlines & timing 

• Invoicing deadline: general VAT rule — by the 15th day of the month following the month VAT becomes chargeable (unchanged). 

• E-invoice exchange: real-time via Peppol at issuance. E-reporting (2028): near-real-time; precise window to be set by Royal Decree. VAT return filing: unchanged (monthly/quarterly via Intervat). 

11. Self-Billing 

• 11.1 Permitted under the mandate (subject to prior agreement and acceptance procedure). 

• 11.2 Self-billed invoices for in-scope domestic B2B must, in principle, be structured and exchanged via Peppol (tolerance to 30 June 2026 where the provider had not yet implemented Peppol self-billing). [EY] 

• 11.3 Authorisation: a prior agreement + acceptance procedure remain required; no separate platform registration. 

• 11.4 Content: same mandatory invoice content; must make clear it is issued by the customer in the name and on behalf of the supplier. 

• 11.5 Notation/flag: self-billing indicated in the structured format (Peppol BIS supports it); FAQ Q22 (6 May 2026) addresses self-billing through Peppol. 

• 11.6 Foreign buyers without a Belgian tax number: constrained — presupposes an in-scope domestic transaction; purely cross-border self-billing follows existing rules until 2030. 

• 11.7 Buyer-side: the supplier must accept/authorise the arrangement; no additional government validation. 

12. Triangulation & Special Scenarios 

12.1. Triangulation 

• Only the leg(s) constituting a domestic Belgian B2B supply between established taxpayers fall under the 2026 mandate; intra-EU legs of a simplified triangulation remain outside until ViDA (2030). The intermediary reports intra-EU legs under existing rules (EC Sales List) until then. 

12.2. Chain transactions 

• Same logic: characterise each supply; domestic B2B legs by in-scope taxpayers require a structured e-invoice, cross-border legs do not (yet). 

12.3. Cross-border reverse charge 

• Outbound invoices where Belgium is not the competent Member State for invoicing (Art. 51, §2) are, in principle, outside the structured obligation — except in self-billing. Inbound reverse-charge invoices from foreign suppliers are not covered by the 2026 mandate. 

• Domestic reverse-charge (e.g. construction, Art. 20 RD No. 1) is in scope; FAQ Q27 (6 May 2026) addresses a reverse-charge invoice missing the §3 detail. 

12.4. Zero-rated & exempt supplies 

• Expressed through EN 16931 VAT category codes and exemption-reason fields; FAQ Q31 (6 May 2026) added guidance on Tax Category Codes for special schemes. Art. 44 exempt-only taxpayers are excluded from the mandate. 

12.5. Local nuances 

• VAT groups: a single taxable person; intra-group flows generally out of VAT scope, but members are in scope for external domestic B2B supplies. 

• Fiscal representatives, consignment/call-off stock, disposals & first occupations of immovable property (Arts. 12 & 19 — FAQ Q30), and mis-delivered invoices (FAQ Q28/Q29) are addressed in the FAQ. 

13. Archiving & Retention 

13.1. Central archiving 

• No central government archiving in 2026 — each taxpayer archives its own issued and received invoices. Central storage does not relieve the taxpayer’s own duty. 

13.2. Mandatory archiving format 

• The original structured file (UBL/XML) should be retained; keeping only a PDF rendition significantly increases the burden of proof. Format may change only if authenticity, integrity and legibility remain guaranteed. [Peppol Archive] 

13.3. Retention period 

• General rule — 10 years (Art. 60), for VAT due from 1 January 2023 (previously 7 years; extended by the Law of 20 November 2022). The period runs from 1 January of the year following the invoice date. [Youinv] 

• Immovable property / capital-goods revision: 15 years (up to 25 in certain immovable-letting cases). 

• Note: the e-invoice FAQ still references a 7-year period in places (historic rule). The governing rule for VAT due from 2023 is 10 years — apply the 10-year period. (Discrepancy flagged.) 

13.4. Storage location 

• Electronic storage may be anywhere (incl. cloud / another EU State) provided full, online, real-time audit access from Belgium is guaranteed. If a third party cannot meet Belgian obligations, the taxpayer remains responsible. [Peppol Archive] 

13.5. Integrity, authenticity & readability 

• Article 60 requires the three cumulative guarantees throughout the retention period, ensured via business controls / reliable audit trail, or technologies such as digital signatures/timestamps (technology not mandated). 

13.6. Audit accessibility 

• Archived invoices must be made available to FPS Finance on request; for electronic archives, online access/download must be possible. In 2026 there is no automatic real-time authority access (that changes conceptually with 2028 e-reporting). 

14. Penalties & Enforcement 

14.1. Grace period / transitional enforcement 

• General Q1 2026 tolerance ended 31 March 2026; targeted self-billing tolerance to 30 June 2026; individual leniency thereafter only on case-by-case assessment. [EY] 

14.2. Penalties for non-compliance (post-grace period) 

• New non-proportional fine (RD 8 July 2025) for lacking Peppol technical means: €1,500 (1st), €3,000 (2nd), €5,000 (3rd+). A subsequent offence counts only if detected at least three months after the previous one. [Nymus] 

• Existing VAT-Code fines (Article 70): administrative fines generally €50–€5,000 per infraction; proportional fines for habitual non-compliance; 100%–200% of the VAT for intentional fraud. [Accountable] 

• Input-VAT deduction risk: the most costly practical consequence — for in-scope transactions, only a structured e-invoice is, in principle, valid documentation, so receiving a non-structured invoice can jeopardise the buyer’s VAT deduction (subject to CJEU VAT-neutrality / substance-over-form protection). 

14.3. Penalty amounts & escalation 

• The €1,500/€3,000/€5,000 scale escalates for repeat structural non-compliance (three-month interval rule). Fraud attracts proportional penalties up to 200% of the VAT. 

14.4. Article references & sources 

• RD of 8 July 2025 (Official Gazette 14 July 2025); VAT Code Article 70; Article 53, §2bis; Article 60; Articles 3/5 of RDs No. 3/No. 1. 

15. Pre-Filled VAT Returns 

• 15.1 Currently not offered — returns filed via Intervat; no general pre-population from e-invoicing data as of July 2026. 

• 15.2 Not applicable while pre-filling is not offered. 

• 15.3 No specific Belgian legislation yet mandates pre-filled returns. Pre-filling is expected to become feasible once near-real-time e-reporting (2028) provides transaction-level data, consistent with ViDA — but no official Belgian timeline is legislated. [KGT] 

• 15.4 Any future pre-filling would depend on the 2028 e-reporting dataset feeding FPS Finance systems. 

• 15.5 ViDA does not itself impose pre-filled returns, but the DRR data flow would be the natural basis for any future initiative. 

16. Readiness for ViDA — Digital Reporting Requirements 

16.1. Position relative to ViDA 

• Ahead of the EU timeline: domestic B2B e-invoicing since 1 January 2026 and planned 2028 e-reporting both precede ViDA’s DRR (1 July 2030). A recognised frontrunner. [Vatcalc] 

16.2. Alignment of the national system 

• Strong alignment: EN 16931 / Peppol BIS with no national CIUS, and Peppol transport — directly compatible with ViDA’s envisaged EU-wide structured e-invoice and DRR. 

• Potential adjustment: Belgium’s domestic five-corner model will need to interface with the EU cross-border system; the exact domestic dataset (2028 RD) should be aligned to avoid divergence. 

16.3. Cross-border digital reporting 

• From 1 July 2030, intra-Community B2B falls under ViDA DRR (replacing EC Sales Lists). Belgium’s system is designed to converge; commentary flags a risk of the same transaction being reported up to three times — an area to monitor as the 2028 RD is drafted. [KGT] 

16.4. Implications for businesses 

• Businesses complying with the 2026 Peppol mandate are largely building ViDA-compatible infrastructure; the main additional step is the 2028 near-real-time reporting layer (AP and AR). 

• Early adopters gain automation, data quality and readiness advantages; late adopters face compressed timelines toward 2028/2030. 

17. Impact on SMEs and Startups 

17.1. Phased onboarding 

• No phasing by size — all in-scope taxpayers went live together on 1 January 2026 (the general Q1 tolerance cushioned SMEs). 

17.2. Government support & free tools 

• Guidance & tools: FPS BOSA/FPS Finance guidance and FAQ; a public list of software/access-point solutions; historic Hermes tool for B2G (being discontinued). Low-cost/free Peppol on-ramps exist in the market. [einvoice.belgium.be] 

17.3. Simplified regimes & threshold exemptions 

• Small-business exemption users and flat-rate/agricultural regimes have limited obligations (at least receiving); flat-rate Art. 56 excluded from issuing and being phased out by 2028. 

17.4. Subsidies / financial support 

• Enhanced 120% cost deduction for invoicing-software subscription fees for small SMEs/self-employed (2024–2027), where the additional cost is separately stated on the invoice. [Grant Thornton] 

• Increased investment deduction (20%) for digital investments from 1 January 2025. 

17.5. Compliance costs 

• One-time: ERP/accounting upgrades, Peppol onboarding, process redesign, training. Ongoing: access-point/provider fees, maintenance, monitoring for 2028 e-reporting. 

17.6. Cash-flow & operational benefits 

• Faster payment, fewer errors, automated AP/AR, elimination of paper, earlier error detection; abolition of the annual client listing (for those in the 2028 regime) is a concrete simplification. 

17.7. Administrative burden vs. simplification 

• Net effect: an initial burden (especially for micro-enterprises without ERP) offset by durable simplification and, from 2028, removal of the annual customer listing. 

17.8. Market impact 

• Accelerated digitalisation; advantages for early adopters; interoperability eased by the no-CIUS Peppol approach; pressure on buyers to insist suppliers become Peppol-ready. 

17.9. Official assessments of SME readiness 

• FPS Finance reported more than 500,000 enterprises had adopted the system by end-2025, with adoption accelerating before go-live — cited as justification for refusing a general postponement. [EY] 

18. Official References & Sources 

18.1. Government portals 

• Official e-invoicing hub — einvoice.belgium.be (FPS BOSA / FPS Finance) 

• FPS BOSA generalisation FAQ 

• General B2B FAQ (authorisation, scope, self-billing) 

• News / tolerance announcements 

18.2. Legislative texts & implementing decrees 

• Deloitte — Royal Decree of 14 July 2025 published 

• KPMG — New Royal Decree on structured e-invoicing 

• In-House Tax Forum — Royal Decree on Structured Electronic Invoices 

• VATupdate — Council Implementing Decisions / Arts. 218 & 232 status 

• Vatcalc — ViDA removes Arts. 218/232 barriers (14 Apr 2025) 

18.3. Technical specifications 

• Peppolcheck — Belgian B2B guidelines (0208/9925, no national CIUS) 

• ValidateFin — Belgium 2026 B2B mandate guide (formats/profiles) 

18.4. Tax authority publications & guidance 

• Deloitte — FAQs updated (7 Oct 2025); Hermes discontinuation 

• PwC — Belgian government updates e-invoicing FAQ 

• EY — End of general grace period; self-billing tolerance to 30 June 2026 

• EY — Impact on financial institutions (scope tests) 

18.5. Advisory firm & technology-provider analysis 

• EY — How Belgium’s 2026 mandate reshapes your business 

• BDO — Three-month tolerance period announced 

• Grant Thornton — Formal VAT requirements effective 2026 (120% deduction) 

• KPMG — Proposal to introduce e-reporting from 2028 

• RTC Suite — Dual near-real-time e-reporting for 2028 (dataset/five-corner) 

• VATupdate — Belgium moves from e-invoicing to near-real-time e-reporting (2028) 

• Global Indirect Tax Management (KGT) — Pre-draft law; client listing abolished 

• Vatcalc — 2026 e-invoicing; 2028 e-reporting law (scope in/out) 

• Comarch — 4-corner 2026 / 5-corner 2028; VAT gap €4.8bn 

• Nymus — Royal Decree, penalties & three-month interval rule 

• Accountable — Peppol fines & penalties 

• Youinv — Retention: 10-year rule (Art. 60), 15 years immovable 

• Peppol Archive — 10-year retention; digital-archive conditions 

18.6. Link status note 

• All links above were live and publicly accessible at the time of writing (25 July 2026). The 2028 e-reporting implementing Royal Decree, the exact reporting dataset/deadlines, and any extension to non-established persons remain pending and should be re-checked against einvoice.belgium.be and the Official Gazette. 

19. Summary & Key Takeaways 

• 19.1. Scope — Covered: domestic B2B between Belgian-established VAT taxpayers (incl. VAT groups & Belgian fixed establishments), issuing and receiving. Excluded: B2C, Art. 44 exempt-only, flat-rate (Art. 56) and bankrupt entities for issuing, non-established persons without a Belgian fixed establishment, and all cross-border flows (until 2030). 

• 19.2. Format — Mandatory Peppol BIS Billing 3.0 (UBL 2.1), EN 16931-compliant, no national CIUS; alternatives allowed by mutual agreement but Peppol capability is compulsory. PDF/paper no longer valid for in-scope transactions. 

• 19.3. Timeline — 1 Jan 2026 go-live; general tolerance to 31 Mar 2026; enforcement from 1 Apr 2026; self-billing tolerance to 30 Jun 2026; near-real-time e-reporting planned 1 Jan 2028; ViDA DRR 1 Jul 2030. 

• 19.4. How it works — 2026: decentralised four-corner Peppol, no government clearance. 2028: five-corner, dual-sided near-real-time reporting to FPS Finance, replacing the annual client listing. 

• 19.5. Key obligations — Issue and receive structured e-invoices; correct via structured credit notes; retain the original XML for 10 years (15/25 for immovables) with authenticity/integrity/legibility; from 2028, report invoice data in near real time (AP and AR). 

• 19.6. Main risks — Loss of input-VAT deduction on non-structured invoices; fines €1,500–€5,000 (structural) and Art. 70 fines €50–€5,000 (up to 200% for fraud); operational disruption if access points/ERP not ready; future triple-reporting risk under ViDA convergence. 

• 19.7. SME implications — No size phasing; supported by the 120% cost deduction (2024–2027) and 20% digital-investment deduction; net simplification once embedded, plus removal of the annual client listing from 2028. 

• 19.8. ViDA / international readiness — Well future-proofed: EN 16931 + Peppol, no CIUS, and a 2028 reporting layer converging with ViDA’s 2030 DRR; monitor the implementing Royal Decree and cross-border reporting overlaps. 

• 19.9. Critical dates & next steps — Confirm full Peppol issue/receive + self-billing capability (post-30 June 2026 tolerance); enforce 10-year UBL archiving and align ERP rounding to total-per-rate; begin 2028 e-reporting readiness (AP + AR) and track the pending implementing Royal Decree, the non-resident debate, and ViDA convergence toward 1 July 2030.