Electronic invoicing in Belgium: what your company needs to know since the B2B obligation came into force

Since 1 January 2026, structured electronic invoicing has been mandatory in Belgium for almost all B2B transactions between companies subject to VAT.

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 since January 2026

Since 1 January 2026, structured electronic invoicing has been mandatory for almost all B2B transactions between Belgian companies subject to VAT. The invoices concerned must be issued, transmitted and received in a structured format allowing automated processing. A simple PDF sent by email no longer meets the obligation for the B2B transactions concerned.

The authorities’ objective is clear:

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

For companies, this now means having a system capable of issuing and receiving structured electronic invoices, as well as integrating these flows into invoicing, accounting and supplier management processes.

Since the obligation came into force: key points to consider

The B2B electronic invoicing obligation came into force on 1 January 2026. The first few months of implementation were also accompanied by flexibility measures and practical clarifications from the Belgian authorities.

A period of tolerance at the beginning of 2026

During the first three months of 2026, the Belgian tax authorities adopted a flexible approach towards companies that were not yet fully compliant, provided that they could demonstrate that they had taken reasonable and timely steps to comply.

As this period of tolerance has now ended, the companies concerned must now be able to fully comply with the obligations applicable to their B2B flows.

The specific case of self-billing

Self-billing, i.e. the mechanism whereby the customer issues the invoice in the name and on behalf of the supplier, was also subject to temporary flexibility.

For certain technical issues related to the implementation of electronic invoicing, a specific tolerance had been provided until 30 June 2026.

As this period has now expired, companies using self-billing must ensure that their processes and systems enable them to manage these electronic invoices in accordance with the applicable requirements.

Penalties for lack of technical means

The implementation of the obligation is also accompanied by a system of penalties. Companies that do not have the technical means necessary to issue and receive structured electronic invoices may be subject to an administrative fine:

• €1,500 for a first offence;
• €3,000 for a second offence;
• €5,000 for subsequent offences.

These amounts reinforce the importance of having not only a tool capable of managing electronic invoicing, but also operational processes that ensure the continuity, monitoring and processing of incoming and outgoing flows.

Concrete implementation timeline

Date	Obligation	Scope
1 March 2024	Mandatory electronic invoicing for B2G	Public tenders published after this date
1 January 2026	Mandatory structured B2B electronic invoicing	Mandatory structured B2B electronic invoicing

Since 1 January 2026, the companies concerned must be able to issue and receive structured electronic invoices. The challenge is now less about preparing for the transition than about managing the new flows operationally.

PEPPOL: The European network at the core of electronic invoicing

Belgium relies on the decentralised PEPPOL network for the exchange of structured B2B 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: Peppol facilitates structured exchanges with partners located in other countries using the network. The use of a common standard can limit the need for specific developments or conversions, even though regulatory and tax requirements remain specific to each country.

What This Changes for Your Business

• Automated transmission between systems: structured invoices can be generated from the ERP or invoicing software, transmitted via Peppol and integrated into the recipient’s system without manual re-entry.
• Automated receipt and processing: incoming invoices can be automatically integrated into accounting systems and subjected to the controls and workflows defined by the company.
• Better traceability of exchanges: electronic exchanges make it easier to track invoicing flows and structure their processing, subject to the monitoring and control capabilities of the system used.
• Simplified international exchanges: if your partners use PEPPOL, you can send and receive invoices across Europe via the same network.

In practice, Peppol enables structured electronic invoices to circulate according to common standards, with a high level of interoperability and the possibility of automating a large part of exchanges and processing.

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: specifications used to structure electronic exchanges via the Peppol network, based in particular on the European EN 16931 standard.
• 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: invoices must generally be retained for 7 years from 1 January of the year following their date of issue, while guaranteeing their authenticity, integrity and readability. Certain invoices may be subject to a longer retention period, particularly under the VAT adjustment rules applicable to certain immovable property.

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: a future Belgian system for the electronic transmission of transactional data to the tax authorities. It is not part of the first phase of the B2B obligation that came into force on 1 January 2026 and its timetable remains linked to a future transposition into Belgian law.

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

Please note: unlike B2B electronic invoicing, e-reporting is not an operational obligation that came into force on 1 January 2026. The project is envisaged for a later phase, with an announced target around 2028, but it still needs to be transposed into Belgian law.

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.

Company number and VAT identification:
The identification data of the supplier and customer must be correctly entered on the structured invoice, including VAT identification numbers where required. The quality and mapping of this data in the ERP are essential to ensuring the compliance of the flows.

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:
The rules for archiving electronic invoices remain broadly the same as those for paper invoices. Companies must guarantee the authenticity of the origin, the integrity of the content and the readability of invoices throughout their retention period. The general retention period is seven years from 1 January of the year following the date of issue, with longer periods possible in certain specific cases.

Language requirements:
Belgian language requirements may also apply to commercial documents and invoices depending on the context and the territory concerned. In a multilingual environment, it is therefore important to check the language required for mandatory information and to ensure that invoicing systems can manage the necessary information in several languages.

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 French Electronic Invoicing Reform (RFE) is entering its operational phase in 2026. All companies concerned must be able to receive electronic invoices from 1 September 2026. The obligation to issue electronic invoices also starts on this date for large companies and ETIs, while SMEs and micro-enterprises have a deadline of 1 September 2027. The system is based in particular on accredited platforms and also includes an e-reporting component.

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,
• Ability to manage flows according to the country, type of transaction and applicable obligations (Peppol, national platforms or portals, structured formats and, where applicable, e-reporting).
• A consolidated view of financial and tax flows across all subsidiaries and international partners.

In summary, electronic invoicing is now part of a European transformation of commercial exchanges and taxation, while remaining governed by obligations and timetables specific to each country.

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 secure your flows since the obligation came into force?

Since 1 January 2026, the challenge is no longer only to prepare for the transition, but to secure and optimise electronic invoicing flows on a daily basis.

1. Map your invoicing flows and identify any gaps with the requirements of the EN 16931 standard.
2. Check your ERP or invoicing software’s ability to issue and receive structured invoices.
3. Monitor exchanges via Peppol and the mechanisms for handling errors and rejections.
4. Ensure the reliability of customer, supplier and VAT master data.
5. Analyse the flows already in operation and identify areas for improvement with your main partners.

Conclusion

Structured electronic invoicing is now an operational reality in Belgium: since 1 January 2026, it has been mandatory for almost all relevant B2B transactions between companies subject to VAT.
Beyond being a regulatory requirement, it can become a genuine performance lever for making processes more reliable, reducing manual processing and improving the management of financial flows.

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 to assess the maturity of your electronic invoicing flows and identify opportunities to optimise your ERP environment.

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