What does the Belgian mandatory B2B e-invoicing require?
Effective: 2026-01-01 · Authority: SPF Finances / FOD Financien
Belgium mandated structured B2B e-invoicing for all VAT-registered businesses from January 2026. Invoices must be issued in Peppol BIS Billing 3.0 format via a certified Peppol Access Point. Belgium selected Peppol as its mandatory B2B e-invoice network, making it one of the first EU countries to mandate Peppol for private sector invoicing.
Why did Belgium choose Peppol for its B2B mandate?
Belgium selected Peppol to leverage existing infrastructure, ensure interoperability with EU trading partners, and avoid creating a national platform. Belgian businesses must connect to a certified Peppol Access Point. The Belgian government operates as the Peppol Authority for Belgium, managing national Access Point certifications.
Frequently Asked Questions
- Does the Belgian mandate apply to micro-enterprises?
- Yes. The mandate applies to all VAT-registered businesses in Belgium from January 2026. There are no size-based exemptions, though implementation support is available for smaller businesses. Businesses below the VAT registration threshold are not subject to the mandate.
- Can Belgian businesses continue to send PDF invoices after January 2026?
- No. From January 2026, structured e-invoices via Peppol are required for B2B transactions between VAT-registered Belgian businesses. PDF invoices are no longer compliant for domestic B2B. Businesses must onboard to a certified Peppol Access Point.
AutoFact AI is not certified by, affiliated with, or endorsed by any regulatory authority referenced on this page. References describe technical alignment with published regulatory requirements only.