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Belgium e-Invoicing

Facturation électronique en Belgique

Last reviewed 5 August 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Belgium has required structured electronic invoicing between VAT taxable persons established in Belgium since 1 January 2026; a PDF sent by email no longer satisfies the obligation. The default is Peppol BIS in UBL over the Peppol network, with another format allowed only where both parties agree and it meets the European standards. The general tolerance for the first quarter of 2026 ended on 31 March 2026. In public procurement, suppliers have invoiced electronically since the final phase took effect on 1 March 2024. A pre-draft law approved on 18 July 2026 would add near real-time reporting of invoice data by both parties, timed for 2028.

Previous
1 April 2026B2B
Tolerance period ends and enforcement begins
Latest
18 July 2026B2B
Council of Ministers approves near real-time e-reporting pre-draft law
Next
1 July 2030
ViDA: cross-border B2B digital reporting

Belgium e-Invoicing Overview
ViDA

B2B
mandatory
since 1 January 2026
Mandatory for VAT taxable persons established in Belgium, including those under the small business exemption scheme. A PDF sent by email does not satisfy the obligation.
B2G
mandatory
since 1 November 2022
Suppliers must invoice public buyers electronically for contracts and concessions estimated above EUR 3,000 excluding VAT, phased in between 1 November 2022 and 1 March 2024. Belgian contracting authorities have had to receive and process electronic invoices since April 2019. Invoices travel over the Peppol network, with the Mercurius platform acting as the public sector mailroom.
B2C
none

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Read the full Belgium e-invoicing guide

Implementation Timeline(17 events)

Key mandate dates. Select a date for detail, or show all updates below.

B2G e-invoicing obligation starts for suppliers to large public contracts
1 November 2022
B2G
The first phase of the royal decree of 9 March 2022 took effect, requiring economic operators to send electronic invoices for public contracts and concessions estimated at or above the European publication threshold. FPS BOSA notes that contracting authorities themselves have had to receive and process electronic invoices since April 2019.
B2G threshold drops to EUR 30,000
1 May 2023
B2G
The second phase of the royal decree of 9 March 2022 extended the supplier obligation to public contracts and concessions estimated at or above EUR 30,000 excluding VAT.
Increased cost deduction for e-invoicing software
1 January 2024
Domestic B2B
The law of 6 February 2024 added an increased deduction for costs linked to invoicing software able to issue, transmit and receive structured electronic invoices, applicable from assessment year 2025 for taxable periods starting on or after 1 January 2024. FPS Finance sets out on its tax incentives page that self-employed people and small companies may deduct 120 per cent of subscription and advisory costs for tax years 2024 to 2027, that depreciation is excluded, and that the deduction for digital investments rose to 20 per cent from 1 January 2025.
Law of 6 February 2024 introduces the B2B obligation
6 February 2024
Domestic B2B
The law of 6 February 2024 amending the VAT Code and the Income Tax Code 1992 , published in the Moniteur belge on 20 February 2024, wrote the obligation to issue and receive structured electronic invoices into the VAT Code and set its entry into force at 1 January 2026. It defines a structured electronic invoice as one issued, transmitted and received in a structured electronic form allowing automatic and electronic processing.
B2G obligation extended to contracts above EUR 3,000
1 March 2024
B2G
The final phase of the royal decree of 9 March 2022 brought public contracts and concessions estimated below EUR 30,000 into scope. Contracts and concessions estimated at EUR 3,000 excluding VAT or less remain outside the obligation.
ViDA package published in the Official Journal
25 March 2025
EU Level
Member States may introduce mandatory e-invoicing under specific conditions, and the IOSS framework is improved.
Royal decree of 8 July 2025 sets formats, network and fines
14 July 2025
Domestic B2B
The royal decree of 8 July 2025 amending royal decrees nos 1, 8 and 44 was published in the Moniteur belge. Article 13ter requires the Peppol BIS format in its UBL version, conforming to the European standard and the list of syntaxes under Directive 2014/55/EU, transmitted over the Peppol network. Parties may agree on another compliant format and another digital transmission means, but both must still hold the technical means to issue and receive Peppol BIS invoices. The decree also inserts the administrative fines for lacking those technical means into royal decree no. 44.
Tolerance period announced for the first quarter of 2026
2 December 2025
Domestic B2B
FPS Finance published a tolerance notice stating that infringements tied specifically to the new obligation during the first three months of 2026 would not be sanctioned where the business could show timely and reasonable efforts to comply. It ruled out a general postponement and confirmed that ordinary invoicing obligations still had to be met through alternative formats in the meantime.
Scope clarified for businesses not established in Belgium
19 December 2025
Domestic B2B
FPS Finance confirmed in its notice on VAT measures from 1 January 2026 that the obligation to issue and receive electronic invoices does not apply to businesses that are not established in Belgium, even where they hold a Belgian VAT identification. The notice also allows a supplier to fall back on paper or another electronic format where the customer is technically unable to receive a structured invoice, without releasing that customer from its own duty to become able to receive one.
National B2B e-invoicing becomes mandatory
1 January 2026
Domestic B2B
Structured electronic invoicing applies to supplies between VAT taxable persons established in Belgium.
Tolerance period ends and enforcement begins
1 April 2026
B2B
The general tolerance covering the first three months of 2026 ended on 31 March 2026 and was not extended, so the obligation is enforced from 1 April 2026. A targeted tolerance ran until 30 June 2026 inclusive for self-billing, with no fine imposed while the software provider was still putting that functionality in place. Outside that exception, fines are waived only after a case by case review, per the end of tolerance notice of 7 April 2026.
Council of Ministers approves the e-reporting pre-draft law
18 July 2026
Domestic B2B
The Council of Ministers approved an avant-projet de loi amending the VAT Code introducing a mandatory electronic reporting obligation for invoice data in near real time, filed both by the supplier or service provider and by its customer, and allowing the annual list of taxable customers to be dropped for taxpayers subject to that reporting. The text was sent to the Data Protection Authority and the Council of State for their opinions before continuing through the legislative process.
ViDA: OSS and IOSS clarifications
1 January 2027
EU Level
Minor legislative clarifications for the One Stop Shop and Import One Stop Shop schemes.
E-reporting timing under the federal coalition agreement
1 January 2028
Domestic B2B
FPS Finance states in its e-reporting FAQ that near real time electronic transactional reporting is included in the federal coalition agreement with a timing of 2028, that it still has to be transposed into Belgian law, and that it will replace the annual client listing. The pre-draft law approved on 18 July 2026 is the legislative step towards that commitment.
ViDA: platform obligations and 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 digital reporting
1 July 2030
Intra-EU
Digital reporting requirements apply to cross-border B2B transactions.
ViDA: domestic alignment
1 January 2035
Domestic
Member States must align domestic digital real time transaction reporting with EU standards.

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Compliance Regime

Tax Authority
Federale Overheidsdienst Financiën (FPS Finance)
CTC Model
Decentralised (Peppol)
Four corner Peppol exchange with no government platform in the invoice flow. Article 13ter, as amended by the royal decree of 8 July 2025 , requires the Peppol BIS format in its UBL version, conforming to the European standard and the list of syntaxes under Directive 2014/55/EU, transmitted over the Peppol network. Parties may agree on another compliant format and another digital transmission means, yet both must still hold the technical means to issue and receive Peppol BIS invoices. Nothing is filed with the tax administration at the point of invoicing; near real time reporting is planned separately, with a coalition agreement timing of 2028 per the e-reporting FAQ .
Network
Peppol
Standards
EN 16931, CEN/TS 16931-2

Record-keeping & Reporting

Archiving
10 years retention per FPS Finance guidance on keeping invoices ; 15 years for invoices on immovable property, matching the VAT revision period; electronic storage permitted; storage outside Belgium permitted where the invoices stay accessible online.
SAF-T
Not required
No SAF-T; other digital reporting exists.

Technical Formats

Peppol BIS Billing 3.0 (UBL)

Penalties

Lack of technical means to issue and receive structured e-invoices
The royal decree of 8 July 2025 inserts a non-proportional administrative fine into royal decree no. 44 of EUR 1,500 for a first infringement, EUR 3,000 for a second and EUR 5,000 for each subsequent one. An infringement counts as a repeat only where the administration establishes it at least three months after the previous one that gave rise to a fine, which leaves a window to put the missing tools in place.
Tolerance periods (expired)
The general tolerance announced for the first quarter of 2026 ended on 31 March 2026 and the targeted self-billing tolerance ended on 30 June 2026 inclusive. Since then, fines are waived only after a case by case review of the file, per the end of tolerance notice .

Exemptions

Businesses not established in Belgium
Taxable persons without a fixed establishment in Belgium fall outside both the issuing and the receiving obligation, even where they hold a Belgian VAT identification, per the FPS Finance notice on VAT measures from 1 January 2026 .
Exempt activities under article 44
Taxable persons carrying out only supplies exempt under article 44 of the VAT Code are excluded from both issuing and receiving structured electronic invoices, per the FPS Finance page on who the obligation applies to .
Bankrupt taxable persons
Taxable persons declared bankrupt are excluded from the obligation to issue structured electronic invoices, per the FPS Finance page on who the obligation applies to .
Flat-rate scheme, until 1 January 2028
Taxable persons under the flat-rate scheme are excluded from the issuing obligation until 1 January 2028, per the FPS Finance page on who the obligation applies to .
Small business exemption scheme is in scope
Businesses using the small business exemption scheme are not exempt. They hold an active VAT number and are covered by the obligation, per the FPS Finance page on who the obligation applies to .

Cross-border Conditions

Transactions with parties outside Belgium
The obligation covers supplies between VAT taxable persons established in Belgium. FPS Finance confirmed in its notice on VAT measures from 1 January 2026 that it does not extend to businesses that are not established in Belgium, so invoicing towards those counterparties stays under the ordinary invoicing rules.
Latest Update
Timeline Update
18 Jul 2026

Council of Ministers approves near real-time e-reporting pre-draft law

The Council of Ministers approved an avant-projet de loi amending the VAT Code that introduces a mandatory electronic reporting obligation for invoice data in near real time, filed both by the supplier or service provider and by its customer, and that allows the annual list of taxable customers to be dropped for taxpayers subject to that reporting. The text has been sent to the Data Protection Authority and the Council of State for their opinions before it continues through the legislative process.

View full details on News page
Morgan K.

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Q1 2026 grace period announced: no penalties for e-invoicing infractions Jan-Mar 2026 if you demonstrate compliance efforts. Jan 1 deadline…

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Read our full Belgium e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • FPS FinanceFederale Overheidsdienst FinanciënTax authority
  • FPS BOSAFederale Overheidsdienst Beleid en OndersteuningPeppol authority
  • e-invoiceeinvoice.belgium.beMandate portal
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Frequently asked questions about e-Invoicing in Belgium

Yes, e-Invoicing is mandatory in Belgium for B2B (since 1 January 2026) and B2G (since 1 November 2022) transactions.

B2B e-Invoicing in Belgium is mandatory since 1 January 2026. Mandatory for VAT taxable persons established in Belgium, including those under the small business exemption scheme. A PDF sent by email does not satisfy the obligation.

B2G e-Invoicing in Belgium is mandatory since 1 November 2022. Suppliers must invoice public buyers electronically for contracts and concessions estimated above EUR 3,000 excluding VAT, phased in between 1 November 2022 and 1 March 2024. Belgian contracting authorities have had to receive and process electronic invoices since April 2019. Invoices travel over the Peppol network, with the Mercurius platform acting as the public sector mailroom.

Belgium supports the following e-Invoice formats: Peppol BIS Billing 3.0 (UBL).

Belgium uses the following e-Invoicing standards: EN 16931, CEN/TS 16931-2. Archiving requirement: 10 years retention per FPS Finance guidance on keeping invoices ; 15 years for invoices on immovable property, matching the VAT revision period; electronic storage permitted; storage outside Belgium permitted where the invoices stay accessible online.

Four corner Peppol exchange with no government platform in the invoice flow. Article 13ter, as amended by the royal decree of 8 July 2025 , requires the Peppol BIS format in its UBL version, conforming to the European standard and the list of syntaxes under Directive 2014/55/EU, transmitted over the Peppol network. Parties may agree on another compliant format and another digital transmission means, yet both must still hold the technical means to issue and receive Peppol BIS invoices. Nothing is filed with the tax administration at the point of invoicing; near real time reporting is planned separately, with a coalition agreement timing of 2028 per the e-reporting FAQ .

Belgium has penalties for e-Invoicing non-compliance. Lack of technical means to issue and receive structured e-invoices: The royal decree of 8 July 2025 inserts a non-proportional administrative fine into royal decree no; Tolerance periods (expired): The general tolerance announced for the first quarter of 2026 ended on 31 March 2026 and the targeted self-billing tolerance ended on 30 June 2026 inclusive.

Yes. Belgium falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.

The next e-Invoicing deadline in Belgium is 1 July 2030: ViDA: cross-border B2B digital reporting. Digital reporting requirements apply to cross-border B2B transactions.

Cross-border e-Invoicing in Belgium: The obligation covers supplies between VAT taxable persons established in Belgium. FPS Finance confirmed in its notice on VAT measures from 1 January 2026 that it does not extend to businesses that are not established in Belgium, so invoicing towards those counterparties stays under the ordinary invoicing rules.

Exemptions from Belgium e-Invoicing may apply to: Businesses not established in Belgium, Exempt activities under article 44, Bankrupt taxable persons. Check specific criteria as exemptions vary by transaction type and business size.
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