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Belgium e-Invoicing

Facturation électronique en Belgique

Updated 15 February 2026

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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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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.

National B2B e-invoicing mandatory
1 January 2026
Domestic B2B
Structured eInvoicing for B2B (VAT-registered entities).
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: 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.

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Solutions for Belgium

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Frequently asked questions about e-Invoicing in Belgium

Primary sources for Belgium

ec.europa.eu, finances.belgium.be.

Related Countries

Albania
mandatory
Belarus
mandatory
Croatia
mandatory
Estonia
mandatory