Regulated under the EU Directive 2014/55/EU and the Peppol framework. Mandatory for public procurement and encouraged for private sector transactions.
Implementation of mandatory e-invoicing in Belgium

Belgium is progressively adopting mandatory electronic invoicing (e-invoicing) in line with EU and national legislation. Here's how the transition is unfolding:
- January 1, 2017: E-invoicing became mandatory for suppliers to federal public entities. All invoices must comply with the Peppol BIS Billing 3.0 format.
- April 18, 2019: To comply with EU Directive 2014/55/EU, the e-invoicing mandate was extended to regional and local public administrations.
- January 1, 2026: Belgium will implement mandatory B2B e-invoicing for all businesses registered for VAT. All domestic B2B transactions will require structured e-invoices compliant with the EN 16931 standard, typically via the Peppol network. The use of unstructured formats (such as PDFs or paper invoices) will no longer be permitted for B2B transactions.
Who needs e-invoices in Belgium?
E-invoicing in Belgium is required for:
- Public Sector Suppliers: Federal, regional, and local suppliers.
- Private Sector B2B: Planned for 2024.
- Exporters: Required for cross-border VAT reporting within the EU.
- Non-Resident Businesses: Applies to transactions with Belgian public entities if VAT-registered.
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E-Invoicing vs. E-Billing
| Aspect |
E-Invoicing |
E-Billing |
| Purpose |
Compliance with
Belgian and EU
regulations |
Informal or internal
transactions |
| Validation |
Real-time via
Peppol network |
Not validated |
| Format |
Structured (Peppol
BIS Billing 3.0) |
Flexible, non-regulated
formats |
| Archiving |
Mandatory for
seven years |
Optional |
Key features of Belgium’s e-invoicing system
Belgium’s e-invoicing system involves:
- Submission: Via the Peppol network using BIS Billing 3.0.
- Validation: Ensures compliance with tax regulations and mandatory fields.
- Archiving: E-invoices must be stored for 7 years as per Belgian tax laws.
E-Invoicing dataset
- Buyer/Seller IDs: VAT IDs.
- Invoice Details: Number, issue date, payment terms.
- Goods and Services: Descriptions, quantities, prices, and VAT details.
- Taxes: Applicable VAT rates and amounts.
- Transaction Info: Total amount, currency, payment method.
- Delivery Info: Date and location.
E-Invoicing across transaction types
B2B Transactions :
- Belgium is planning to mandate e-invoicing for B2B transactions
by 2024.
- E-invoices improve efficiency, VAT compliance, and reduce
errors in cross-border transactions.
B2C Transactions :
- E-invoicing is not mandatory for B2C transactions but is encouraged for better transparency and internal process optimization.
B2G Transactions :
- Mandatory for all suppliers to public entities at federal, regional,
and local levels.
- E-invoices must be submitted via the Peppol network and
comply with BIS Billing 3.0 standards.
Penalties for non-compliance
- Invoice Rejections: Delayed payments.
- Fines: For failure to meet procurement requirements.
- Legal Risks: Audits and reputational damage for repeated
violations.
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