Belgian reform
Belgium's mandatory e-invoicing: the 2026 guide
On 1 January 2026, Belgium mandates structured e-invoicing between companies — one of the very first deadlines of the European wave. A single admitted format, an already-mature network: here is the essential, and how to get on board.
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Who is in scope, for what
The obligation covers transactions between VAT-registered companies established in Belgium. B2C is excluded, and B2G is already electronic through Mercurius (federal) and Hermes (Brussels). The full royal-decree breakdown covers scope, exclusions, penalties and tax incentives.
The format: PEPPOL BIS 3.0, and only it
Where France admits three core formats, Belgium keeps one: PEPPOL BIS Billing 3.0 — the EN 16931 CIUS carried by Peppol, in UBL 2.1 syntax, enriched with the BE-* rules maintained by BOSA. The detail (CustomizationID, ProcessID, reinforced fields): PEPPOL BIS 3.0 in Belgium.
The network: four corners, no State gateway
The Belgian model is the Peppol network: sender → sender access point → receiver access point → recipient, over AS4. Your job is therefore to connect to a certified access point (directly or via your invoicing software) and to be reachable in the directory through your KBO/BCE number.
Getting ready: the checklist
- Check your Peppol registration — is your company reachable (KBO/BCE, ICD 0208)?
- Choose your access point — often provided by your accounting software; otherwise compare the market's solutions.
- Test your invoices — the PEPPOL BIS 3.0 validator runs in your browser.
- Prepare reception — your Belgian suppliers will send BIS 3.0 from January.
- Track the deadlines — subscribe to the alerts.
Full method: the e-invoicing go-live playbook.
Frequently asked questions
Is e-invoicing mandatory in Belgium in 2026?
Yes. The royal decree of 20 March 2025 (Belgian Official Gazette, 31 March 2025) makes structured electronic invoicing mandatory between Belgian VAT-registered companies from 1 January 2026, based on article 53 §2bis of the VAT Code.
Which format is imposed?
Only one: PEPPOL BIS Billing 3.0 (UBL 2.1 syntax, EN 16931-compliant), complemented by the national BE-* business rules maintained by BOSA. A plain PDF over e-mail no longer counts as a B2B invoice.
How do invoices travel?
Over the Peppol network, four corners: each company goes through a certified access point, and invoices move access-point-to-access-point over AS4. Unlike France, there is no State platform in the middle.
Is B2C in scope?
No: the obligation covers transactions between VAT-registered companies established in Belgium (domestic B2B). Sales to consumers are excluded.
How are companies addressed on the network?
By the KBO/BCE enterprise number, carried on Peppol under the ICD 0208 scheme. It is the directory addressing key for Belgian companies.
Are there penalties or incentives?
Both: tax penalties for non-compliance, and incentives (increased deductions for small companies investing in compliance). The details are on our royal-decree page.
All the Belgium resources
- The royal decree of 20 March 2025, decoded
- PEPPOL BIS 3.0 in Belgium: CIUS and BE-* rules
- Belgian Peppol access points
- The KBO/BCE enterprise identifier
- Mercurius: federal B2G
- Hermes: the Brussels platform
- Belgian VAT regimes
- The full Belgium country page