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Belgium e-Invoicing
Facturation électronique en Belgique
Updated 3 June 2026
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Belgium requires structured e-invoicing for all VAT-registered entities in B2B from January 2026, with PDF invoices by email no longer accepted. B2G has used Mercurius and Peppol across the public sector since 2017, with regional rollouts completed by 2023. Accepted formats are Peppol BIS Billing 3.0 and CII.
Belgium e-Invoicing OverviewViDA
B2B
mandatory
since 1 January 2026Mandatory for all VAT-registered entities. PDF invoices by email not accepted.
B2G
mandatory
since 1 January 2017Mercurius/Peppol used across public sector (regional rollouts completed 2017–2023).
B2C
none
Next deadline1 January 2027 · ViDA: OSS/IOSS Clarifications
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Implementation Timeline(11 events)
Key mandate dates. Select a date for detail, or show all updates below.
Mercurius B2G uptake begins
1 January 2017
B2G
Regional rollouts; Peppol integration.
Law published updating VAT code (B2B mandate law)
6 February 2024
Domestic B2B
Legal basis for Jan 1, 2026 B2B mandate.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
Q1 2026 Grace Period announced
2 December 2025
Domestic B2B
National B2B e-invoicing mandatory
1 January 2026
Domestic B2B
Structured eInvoicing for B2B (VAT-registered entities).
Q1 2026 tolerance period ends; enforcement begins
1 April 2026
B2B
The general tolerance period for the first three months of 2026 ended on 31 March 2026 and was not extended, so the B2B structured e-invoicing obligation is enforced from 1 April 2026. A targeted temporary tolerance remains until 30 June 2026 inclusive for self-billing, where penalties are not imposed while the software provider is actively implementing the functionality; outside this, penalties are waived only after individual case review, per the end-of-tolerance notice .
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
E-reporting regime mandatory
1 January 2028
Domestic B2B
VAT e-reporting requirements come into effect, requiring real-time reporting of B2B transactions to Belgian tax authorities.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.
Premium Sponsors
Compliance Regime
Network
Peppol
Standards
EN 16931
Record-keeping & Reporting
Technical Formats
Peppol BIS Billing 3.0
CII
Penalties
E-invoicing/E-reporting non-compliance
EUR 1,500 (first), EUR 3,000 (second), EUR 5,000 (subsequent). Escalation applies if within 3 months.
Exemptions
Non-resident VAT businesses
Non-resident VAT businesses without Belgian fixed establishment are excluded from the 2026 B2B mandate
Cross-border Conditions
Cross-border transactions
For transactions with non-Belgian parties, e-invoicing is allowed only with the recipient's agreement. Format and transmission method must be mutually agreed.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Belgium
Yes, e-Invoicing is mandatory in Belgium for B2B (since 2026-01-01) and B2G (since 2017-01-01) transactions.
B2B e-Invoicing in Belgium is mandatory since 2026-01-01. Mandatory for all VAT-registered entities. PDF invoices by email not accepted.
B2G e-Invoicing in Belgium is mandatory since 2017-01-01. Mercurius/Peppol used across public sector (regional rollouts completed 2017–2023).
Belgium supports the following e-Invoice formats: Peppol BIS Billing 3.0, CII.
Belgium uses the following e-Invoicing standards: EN 16931. Archiving requirement: 10 years retention per SPF Finances - Conservation ; 15 years for real estate/building invoices (VAT revision period); electronic storage permitted per Article 60 VAT Code; storage outside Belgium permitted if accessible online..
Belgium has penalties for e-Invoicing non-compliance. E-invoicing/E-reporting non-compliance: EUR 1,500 (first), EUR 3,000 (second), EUR 5,000 (subsequent). Escalation applies if within 3 months. Q1 2026 Tolerance Period: Per the December 2025 announcement , e-invoicing-specific infractions during Jan-Mar 2026 will not be sanctioned if taxpayer demonstrates timely and reasonable compliance efforts. Standard invoicing obligations (via PDF/email) still apply during this period.
Yes, Belgium is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.
The next e-Invoicing deadline in Belgium is 1 January 2027: ViDA: OSS/IOSS Clarifications. Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
Cross-border e-Invoicing in Belgium: For transactions with non-Belgian parties, e-invoicing is allowed only with the recipient's agreement. Format and transmission method must be mutually agreed.
Exemptions from Belgium e-Invoicing may apply to: Non-resident VAT businesses. Check specific criteria as exemptions vary by transaction type and business size.