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Belgium e-Invoicing

Updated 15 February 2026

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OpenText

Read our full Belgium e-invoicing compliance guide

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

B2B

mandatory

since 1 January 2026

Mandatory for all VAT-registered entities. PDF invoices by email not accepted.

B2C

none

B2G

mandatory

since 1 January 2017

Mercurius/Peppol used across public sector (regional rollouts completed 2017–2023).

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Global tax technology leader (NASDAQ: VERX) providing indirect tax determination, compliance, and e-invoicing across 40+ countries. Serves over 60% of the Fortune 500 with cloud-based tax automation, continuous transaction controls (CTC), and AI-powered solutions including Vertex Copilot and Invoice IQ.

Coverage

Multi-Country

Technical

API

Certified

ISO 27001

SOC 2

For

Enterprise, Mid-Market

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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.

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.

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.

Standards:

EN 16931

Supported Formats:

Peppol BIS Billing 3.0

CII

Archiving Requirements:

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.

N/A

No SAF-T; other digital reporting exists.

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

Belgian administration announces tolerance period for Q1 2026 , applying only if taxpayer demonstrates timely and reasonable compliance efforts. Businesses must still issue invoices using alternative formats (PDF/email) during grace period. Deadline of 1 January 2026 remains unchanged.

National B2B e-invoicing mandatory

1 January 2026

Domestic B2B

Structured eInvoicing for B2B (VAT-registered entities).

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.

Featured e-Invoicing Solution

OpenText

OpenText is a global leader in information management, offering enterprise content management, digital process automation, and B2B integration solutions including comprehensive e-invoicing and EDI cap