E-invoicing rules · Belgium (BE)
E-invoicing in Belgium
Is e-invoicing mandatory in Belgium?
Yes. Since 1 January 2026 VAT-registered businesses in Belgium must issue and receive structured e-invoices for domestic B2B sales, sent over the Peppol network. A PDF sent by email no longer counts as a valid B2B invoice.
Key dates
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In force
Mandatory B2B e-invoicing over Peppol for VAT-registered businesses established in Belgium.
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In force
End of the three-month tolerance period; fines of €1,500, €3,000 and €5,000 for repeated breaches.
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Planned
Planned near real-time e-reporting of invoice data to the tax administration.
At a glance
- B2B status
- Mandatory
- Public sector (B2G)
- Mandatory for suppliers to federal and most regional authorities (Mercurius / Peppol).
- Formats
- Peppol BIS Billing 3.0 (UBL, EN 16931)
- Transmission
- Peppol network through a certified access point. The free government Hermes platform has been retired.
- Reporting
- Planned for 2028.
- Tax authority
- FPS Finance
Freelancers and small businesses
Small businesses under the VAT franchise scheme still have to be able to receive e-invoices. Freelancers who invoice Belgian businesses need software connected to Peppol.
Cross-border sales within the EU
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Using InvoBox in Belgium
InvoBox already opens incoming Peppol BIS Billing 3.0 XML files and shows them as a readable invoice. Issuing e-invoices for Belgium is not available yet.
Create a free accountFrequently asked questions
Is e-invoicing mandatory in Belgium?
Yes. Since 1 January 2026 VAT-registered businesses in Belgium must issue and receive structured e-invoices for domestic B2B sales, sent over the Peppol network. A PDF sent by email no longer counts as a valid B2B invoice.
Which e-invoice formats are used in Belgium?
Peppol BIS Billing 3.0 (UBL, EN 16931). Transmission: Peppol network through a certified access point. The free government Hermes platform has been retired.
What does it mean for freelancers and small businesses in Belgium?
Small businesses under the VAT franchise scheme still have to be able to receive e-invoices. Freelancers who invoice Belgian businesses need software connected to Peppol.
When is e-invoicing required for cross-border sales within the EU?
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Rules change, and some dates above are still being finalised. Confirm the current requirements with FPS Finance or your tax adviser before you act. This page is general information, not tax advice.