Mandatory electronic invoicing in Belgium: what the law really says

A clear law: mandatory e-invoicing

Belgium requires structured electronic invoicing in both B2G (businesses to public authorities) and B2B (between VAT-registered Belgian businesses).

This measure aims to combat VAT fraud, automate processes, and reduce administrative costs.

Official timeline

• Since March 2024: mandatory e-invoicing for public procurement ≥ €3,000
• January 1, 2026: general requirement for all B2B transactions between Belgian VAT-registered companies

Freelancers invoicing other Belgian businesses will also need to comply.

Exceptions

• VAT-exempt transactions (article 44)
• Flat-rate scheme (article 56) until its phase-out by 2028
• Foreign companies without a Belgian establishment

All others must send and receive invoices in a structured format compliant with the European EN 16931 standard (e.g. UBL 2.1 via Peppol).

Risks of non-compliance

• Invoice rejection
• Administrative penalties
• Loss of right to VAT deduction
• Payment delays or loss of clients

No grace period is provided. The law comes into effect without delay.

How to comply?

Follow these steps:

• 1. Identify your Belgian B2B partners
• 2. Choose a Peppol access point (like Peppol Box)
• 3. Verify your accounting software / ERP compatibility
• 4. Test sending/receiving in structured format (e.g. UBL)
• 5. Train teams and adapt processes

With Peppol Box, this transition can be quick and seamless.

Tax incentives for SMEs

• 120 % deduction for expenditure related to e-invoicing
• 20 % digital investment deduction

These incentives apply for fiscal years 2025 through 2027 inclusive.

Conclusion

Electronic invoicing becomes a legal requirement in Belgium for B2B from 2026. Prepare now with a reliable partner like Peppol Box.

Peppol is the standard chosen by the Belgian government, and Peppol Box is your simple, fast, compliant solution.

Official sources

• efacture.belgium.be — official Belgian e-invoicing portal
• FPS Finance (Belgium)
• OpenPeppol — the official Peppol network organisation