e-Invoice.app
Belgium

Belgium e-Invoicing

Updated 15 February 2026

B2B
mandatory
since 1 January 2026
Mandatory for all VAT-registered entities. PDF invoices by email not accepted.
B2G
mandatory
since 1 January 2017
Mercurius/Peppol used across public sector (regional rollouts completed 2017–2023).
B2C
none

Penalties cover: E-invoicing/E-reporting non-compliance, Q1 2026 Tolerance Period
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View penalty information, exemptions, and cross-border requirements for Belgium.

EN 16931
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.
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Access Belgium's EN 16931 standards, Peppol BIS Billing 3.0, CII format specifications, and archiving requirements.

N/A
No SAF-T; other digital reporting exists.

Access detailed regulatory announcements and implementation guidance.

Mercurius B2G uptake begins
1 January 2017
B2G
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Law published updating VAT code (B2B mandate law)
6 February 2024
Domestic B2B
Details available after sign in
ViDA Package published in Official Journal
25 March 2025
EU Level
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Q1 2026 Grace Period announced
2 December 2025
Domestic B2B
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National B2B e-invoicing mandatory
1 January 2026
Domestic B2B
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ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
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E-reporting regime mandatory
1 January 2028
Domestic B2B
Details available after sign in
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
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ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
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ViDA: Domestic Alignment
1 January 2035
Domestic
Details available after sign in
Last updated: 15 February 2026
Official Source