Accounting technology / Glossary / Belgium e-invoicing mandate

What is the Belgium e-invoicing mandate?

Definition

The Belgium e-invoicing mandate requires VAT-registered businesses established in Belgium to send and receive structured electronic invoices for sales to other Belgian businesses. It has applied since 1 January 2026, and the invoices travel over the Peppol network. Invoices to private consumers are outside the mandate, and PDF invoices no longer meet it for business-to-business sales.

Also calledBelgian e-invoicingstructured e-invoicing Belgiume-facturation Belgique

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Applies since: 1 January 2026
Network: Peppol
Scope: Domestic business-to-business sales

How the Belgium e-invoicing mandate works

Belgium uses Peppol, a network of accredited access points, rather than a central government platform. Each business connects to Peppol through its accounting software or a service provider, is listed in the Peppol directory, and sends invoices in the Peppol BIS format based on the European standard EN 16931. In this first phase the invoice data is not sent to the tax authority. Near real-time e-reporting of invoice data is planned for 2028, replacing the annual customer listing, but still has to be written into law. For tax years 2024 to 2027 small businesses can deduct 120% of the cost of invoicing software subscriptions. Fonoa and Avalara handle Belgian e-invoicing alongside other countries' mandates.

Common questions

Who must use e-invoicing in Belgium?+

VAT-registered businesses established in Belgium, for invoices to other Belgian VAT-registered businesses. Invoices to consumers are not covered, although every business must still be able to receive e-invoices from its suppliers.

Do Belgian businesses need Peppol?+

Peppol is the default network for the mandate. Most businesses connect through their accounting or invoicing software, which acts as or uses a Peppol access point.

Will Belgium require e-reporting?+

Near real-time reporting of invoice data to the tax authority is planned for 2028, based on the e-invoices, and would replace the annual customer listing. It has not yet been written into Belgian law.