Belgium E-invoicing Mandate

April 7, 2025

Belgium E-Invoicing Mandate: What you need to know!

Starting January 1, 2026, Belgium will mandate e-invoicing for B2B transactions, eliminating the validity of paper and PDF invoices. Businesses must adopt structured digital invoices to enhance efficiency, streamline tax processes and combat tax evasion.

Belgium e-invoicing will follow the Peppol BIS 3.0 standard, enabling structured and automated invoice creation, exchange and validation via the Peppol network.

All Belgian VAT-registered businesses must issue and receive B2B invoices through the Peppol-BIS format; digital signatures are not required and invoices must be archived for 10+1 years.

The Belgium e-invoicing mandate currently applies to B2B transactions, while B2G e-invoicing is already mandatory for dealings with federal and central public administrations; B2C transactions remain exempt for now.

Transitioning to e-invoicing can be complex for large and international businesses, so early preparation is essential to avoid compliance risks and operational disruptions.

Belgium e-invoicing mandate effects extend beyond IT, impacting tax, legal, and accounting processes as well. Many businesses fail to map the effect of this transition on the other departments such as:

1. Tax and legal: Adapting to evolving tax regulations and reporting standards calls for meticulous planning and attentive preparation.

2. Accounting: The accounting processes should be structured to properly manage e-invoicing.

3. IT & Finance: The invoicing solutions must align with Peppol standards and be safely incorporated into the current framework.

FAQ’s:

Which B2B transactions are excluded from the Belgium e-invoicing obligation?
Structured electronic invoicing is generally mandatory for B2B transactions between Belgian VAT-registered businesses. However, it is not required when dealing with bankrupt taxable persons, businesses performing only VAT-exempt transactions (Article 44), non-resident taxable persons without a Belgian permanent establishment, or those under the flat-rate VAT scheme (until 1 Jan 2028). Also, recipients involved solely in exempt activities under Article 44 are not required to receive structured e-invoices.

Can structured e-invoices be used in case it is not compulsory?
Yes. Structured e-invoices can be used voluntarily. However, both sender and receiver must agree, as the recipient is not obligated to accept them unless legally required.

Is self-billing allowed?
Yes. Self-billing remains permitted provided there is a prior agreement between the parties and the supplier reviews and accepts each invoice. Self-billing will also be enabled via Peppol soon.

Can electronic and paper invoices coexists?
Until 31 December 2025, both electronic and paper invoices are allowed (with recipient consent for e-invoices). From 1 January 2026, structured electronic invoices will become mandatory for Belgian B2B transactions. Paper or PDF copies may still be sent, but only the structured version is legally valid.

Are there support measures for SMEs in e-invoicing?
Yes. From January 2025, SMEs and self-employed individuals can benefit from a 20% investment deduction for digital tools. Between 2024 and 2027, a 120% cost deduction is available for invoicing software subscriptions—if the extra e-invoicing cost is listed separately on the invoice.

Can self-employed individuals still deduct VAT or report professional expenses?
Yes. From January 2026, VAT deductions for B2B invoices will only be allowed via structured e-invoices containing all required details. For B2C costs (e.g. utilities), both paper and electronic invoices can still be used to claim professional expenses, as these are not within the scope of the mandate.

Preparing your business:

Belgium e-invoicing is a significant step toward business digitalisation, but it comes with its own set of challenges.

First, your invoicing system must go beyond meeting current requirements—it should be built for the future. This means choosing software that supports Peppol, the secure network for e-invoice exchange.

Standardising data is another critical factor. E-invoices must adhere to specific formatting and content standards to ensure seamless integration across different platforms. Mandatory invoice details such as invoice numbers, amounts, tax data, and terms must be structured correctly in a digital format.

Although 2026 might seem distant, implementing takes time and compliance is critical. But it’s more than just following regulations—it’s an opportunity to streamline your processes.

How can we help?

Anusaar is a certified Peppol Access Point, equipped to support businesses in seamlessly integrating and automating electronic invoices and other business documents. With extensive experience in integration and automation, our team of seasoned professionals offers assessment and gap analysis to identify business process changes in compliance with e-Invoice regulations.

Further, we provide tailored solutions designed to enhance efficiency, ensure compliance, and streamline your invoicing processes as per your specific business needs. Let us help you navigate the path of Belgium e-invoicing with ease.