Electronic invoicing in Belgium: What your company must anticipate today

Electronic invoicing in Belgium has been mandatory for B2B transactions since January 2026.

For businesses, this reform involves more than just a change in invoice format. It involves a change in invoicing, accounting and VAT management processes, and requires tools that can adapt to the new rules in the long term.

Where does electronic invoicing stand in Belgium?

An obligation already in place for the public sector

Belgium has already made electronic invoicing mandatory for transactions with public authorities (B2G).

Since March 2024, invoices addressed to the public sector must be transmitted in structured electronic format via the PEPPOL network.

This means that:

• A simple PDF sent by email is no longer sufficient,
• The invoice must be automatically readable by the administration’s accounting systems,
• The invoicing data must comply with a common European standard.

Business-to-business transactions generalisation from 2026

The next step concerns transactions between Belgian companies (B2B).

From January 2026, structured electronic invoicing has become the standard for domestic transactions between VAT-registered businesses.

The authorities’ objective is clear:

• Strengthen the fight against VAT fraud,
• Improve the reliability of tax data,
• Modernise commercial exchanges.

For businesses, this implies relying on a management system capable of issuing and receiving compliant invoices, without disruption to existing processes.

Concrete implementation timeline

It is essential to be fully operational in order to comply with the regulations in force.

PEPPOL: The European network at the core of electronic invoicing:

Belgium has selected PEPPOL as the official network for the exchange of electronic invoices. But what does this mean in practical terms for your business?

PEPPOL (Pan-European Public Procurement On-Line) is a secure network enabling the standardised and automated exchange of electronic business documents – including invoices.

Key Advantages

• Security and reliability: each exchange passes through secure access points known as Access Points, ensuring that invoices circulate reliably between sender and recipient.
• European standardisation: documents follow the Peppol BIS profile, based on the EN 16931 standard, ensuring that all required information is present and consistent.
• Cross-border interoperability: your invoices can circulate easily to other European countries using PEPPOL, without additional adaptation.

What This Changes for Your Business

• Automated transmission from ERP to ERP: manual entry and non-standardised PDF files are eliminated.
• Automatic receipt and validation: incoming invoices are immediately integrated and verified within your system.
• Full traceability: each invoice is tracked at every stage, from dispatch to acceptance by the recipient.
• Simplified international exchanges: if your partners use PEPPOL, you can send and receive invoices across Europe via the same network.

In practice, PEPPOL transforms electronic invoicing into a secure, standardised and automated data flow, facilitating both domestic and international exchanges.

Technical and regulatory elements specific to Belgium

To support the implementation of electronic invoicing, it is important to understand the Belgian standards, formats and regulatory obligations. These elements ensure secure flows, guarantee compliance and anticipate future requirements.

1. Standards and Formats

• EN 16931: European standard defining the mandatory structure of an electronic invoice.
• Peppol BIS 3.0: Recommended Belgian profile for B2G and B2B exchanges.
• UBL / CII: XML formats used to structure data and ensure interoperability between systems.

2. Belgian Regulatory Points

• B2G: Mandatory electronic invoicing since March 2024 for all public contracts.
• B2B: Mandatory electronic invoicing since January 2026 for all VAT-registered businesses.
• VAT taxonomy: Identification of VAT rates, management of intra-Community VAT and Belgian-specific tax codes.
• Legal archiving: Mandatory retention of electronic invoices for seven years, ensuring integrity and readability.

3. Practical Glossary

• Access Point (AP): PEPPOL access point enabling the sending and receiving of electronic invoices.
• Peppol BIS: Belgian profile based on EN 16931 to standardise exchanges.
• EN 16931: European electronic invoicing standard.
• e-Reporting: Automated transmission of tax data to the authorities.

These technical elements reinforce your expertise, secure your exchanges and ensure compliance with Belgian and European obligations.

4. Specific Belgian Legal and Tax Requirements

Beyond European standards, several elements are strictly specific to Belgium and must be carefully managed within your ERP and invoicing processes.

Mandatory Belgian company identification (BCE/KBO):
Invoices must include the Belgian enterprise number (Ondernemingsnummer / Numéro d’entreprise), which serves as the official company identification and VAT number reference.

Belgian VAT particularities:
Certain VAT regimes require specific handling in structured invoices, including:

• Domestic reverse charge mechanisms
• Intra-Community transactions
• Sector-specific VAT regimes
  Accurate VAT code mapping in your ERP is therefore essential to avoid inconsistencies during tax audits.

Electronic archiving under Belgian VAT Code:
Electronic invoices must be stored for seven years in a way that guarantees:

• Authenticity of origin
• Integrity of content
• Readability over time
  This implies secure and compliant electronic archiving solutions.

Language requirements:
Depending on the region (Flanders, Wallonia or Brussels), invoices may need to be issued in Dutch, French or German, in accordance with Belgian language legislation.

These Belgian-specific elements make compliance more than a simple technical adaptation — they require careful alignment between legal, tax and ERP configurations.

International context: What your business needs to know

Belgium is not alone: several European countries are progressively introducing mandatory electronic invoicing.

France:

The Electronic Invoicing Reform (EIR) requires all companies to receive and, progressively, issue electronic invoices, with a timetable from 2024 to 2026/2027 depending on company size, via Chorus Pro and e-reporting.

Other European Countries:

• Italy, Spain, Portugal: mandatory electronic invoicing for all or part of B2B flows.
• PEPPOL networks: enable easy exchanges with partners in other European countries.

Implications for Your Business:

• The need for an ERP capable of handling multiple standards and formats,
• The ability to route invoices according to the destination country (PEPPOL, national portal, e-reporting).
• A consolidated view of financial and tax flows across all subsidiaries and international partners.

In summary, electronic invoicing is becoming a European requirement, no longer merely a national one.

What are the benefits for your business?

Although electronic invoicing originated as a regulatory obligation, it is now an operational and strategic tool for your organisation. By standardising and structuring data, it simplifies processes, reduces the risk of errors, and improves visibility over financial and tax flows. Its tangible benefits include:

• Reduction of errors and disputes: structured data limits manual entries and inconsistencies.
• Shorter processing times and faster payments: Invoices circulate more rapidly and are processed automatically by accounting systems.
• Improved VAT control: all required information is clearly identified, facilitating compliance and preparation for tax audits.
• Simplified management of international flows: interoperability with European partners and suppliers through common standards, such as PEPPOL.
• Direct integration into ERP and accounting systems: Invoices become actionable data flows, optimising financial and operational processes.

In summary, electronic invoicing is not merely a legal constraint; it becomes a tool for efficiency and performance management.

Key points of attention:

Data Quality

Electronic invoicing relies on precise and consistent data:
customers, products, VAT rates, payment terms, legal references.
An upgrade of master data is often required.

Adaptation of Internal Processes

The reform impacts:

• Invoicing,
• Accounting,
• Exchanges with customers and suppliers,
• Exception management (credit notes, rejections, corrections).

It is essential to anticipate these changes in order to avoid operational disruptions.

The International Environment

If your company works with international partners, it is also necessary to take into account other ongoing reforms, such as electronic invoicing in France.

Having a tool capable of handling multiple regulatory frameworks becomes a key challenge.

Your ERP must therefore be able to manage:

• Different standards (PEPPOL, national portals),
• Country-specific VAT rules,
• e-reporting and cross-border tax obligations.

How to prepare effectively now ?

The current period is ideal for anticipating, testing and securing your transition.

We recommend:

1. Mapping your invoicing flows, and identifying gaps with the EN 16931 standard,
2. Updating your ERP to generate and receive compliant invoices;
3. Testing PEPPOL exchanges and anticipating necessary adjustments,
4. Training your accounting and operational teams,
5. Launching a pilot with key partners ahead of the 2026 deadline.

Conclusion

Electronic invoicing is now a reality in Belgium, and compliance has been mandatory since January 2026. Beyond a legal obligation, it becomes a lever to secure processes, accelerate payments, and manage financial flows effectively.

At Deveho, we support companies in:

• Integrating electronic invoicing into your ERP,
• Automating issuance and receipt via PEPPOL,
• Ensuring compliance with Belgian and European obligations,
• Securing archiving and full traceability of flows.

👉 Contact us today to find out how Deveho can help you implement a seamless, secure, and compliant electronic invoicing solution.

Want to know more about e-invoicing in Belgium ? Official Belgian website on e-invoicing / electronic invoicing