Belgium e-Invoicing Mandate
Interoperability · Peppol 4-corner network (BIS Billing 3.0)
E-invoicing is mandatory in Belgium for B2G and domestic B2B transactions, with the B2B obligation in force since 1 January 2026. Every VAT-registered business established in Belgium must issue and receive structured invoices in Peppol BIS Billing 3.0 across the Peppol network; paper and plain PDF no longer qualify. Near-real-time e-reporting to the tax authority is planned for January 2028.
| Status | Live |
|---|---|
| Legal basis | Law of 6 February 2024 amending the Belgian VAT Code (introducing the structured B2B e-invoicing obligation); Royal Decree of 8 July 2025 setting out compliant formats, VAT rounding rules and the penalty regime; Law of 7 April 2019 and Royal Decree of 9 March 2022 for B2G e-invoicing (transposing Directive 2014/55/EU) |
| Phase-in | 6 phases, 2022 to 2028 |
| Scope | B2G: Mandatory · B2B: Mandatory · B2C: Not required |
| Format | Peppol BIS Billing 3.0, UBL 2.1 · EN 16931 |
| Platform | Peppol network via certified Access Points (Mercurius/Hermes for the public sector) · 4-corner Peppol interoperability model |
| Penalties | Progressive administrative fines for failing to have the technical means to issue and receive structured e-invoices, set by the Royal Decree of 8 July 2025: EUR 1,500 for a first infringement, EUR 3,000 for a second and EUR 5,000 for each subsequent infringement, with a new fine possible only after a three-month period to regularise |
Phase-in timeline
2022 to 2028- 2022B2G e-invoicing becomes mandatory for public contracts of EUR 215,000 or morecontracts ≥ EUR 215,000
- 2023B2G e-invoicing extends to public contracts of EUR 30,000 or morecontracts ≥ EUR 30,000
- 2023B2G e-invoicing covers remaining public contracts, with those under EUR 3,000 exemptcontracts under EUR 3,000 exempt
- 2026Structured B2B e-invoicing becomes mandatory for all VAT-registered businesses established in Belgiumall sizes, no turnover threshold
- 2026Three-month tolerance period ends and the progressive penalty regime starts to be enforcedToday
- 2028Near-real-time e-reporting of domestic B2B invoice data to the tax authority is due to begin
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B mandatory
- B2C not required
- Non-residents: partially in scope
- Peppol BIS Billing 3.0
- UBL 2.1
- EN 16931
- Peppol network via certified Access Points (Mercurius/Hermes for the public sector)
- Periodic reporting (not real-time)
- 10 years
- Digital signature: not-required
- Storage: Any (with access)
- Progressive administrative fines for failing to have the technical means to issue and receive structured e-invoices, set by the Royal Decree of 8 July 2025: EUR 1,500 for a first infringement, EUR 3,000 for a second and EUR 5,000 for each subsequent infringement, with a new fine possible only after a three-month period to regularise
- Standard Belgian VAT penalties for incorrect or missing invoices continue to apply alongside the e-invoicing fines, including proportional fines linked to the VAT at stake
- No sanctions were imposed for e-invoicing-specific failures between 1 January and 31 March 2026 where the taxpayer could show timely and reasonable compliance efforts; FPS Finance confirmed on 27 March 2026 that this tolerance would not be extended, and fines have applied since 1 April 2026
Full technical breakdown: Belgium guide on e-Invoice.app
Is e-invoicing mandatory in Belgium?
Yes. E-invoicing in Belgium is mandatory for B2G, B2B transactions. Belgium operates an interoperability model via Peppol network via certified Access Points (Mercurius/Hermes for the public sector). Non-resident businesses are partially in scope (see the FAQ below).
What are the Belgium e-invoicing deadlines?
The next Belgium e-invoicing deadline is 1 January 2028: Near-real-time e-reporting of domestic B2B invoice data to the tax authority is due to begin.
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2G | B2G e-invoicing becomes mandatory for public contracts of EUR 215,000 or more | contracts ≥ EUR 215,000 | |
B2G | B2G e-invoicing extends to public contracts of EUR 30,000 or more | contracts ≥ EUR 30,000 | |
B2G | B2G e-invoicing covers remaining public contracts, with those under EUR 3,000 exempt | contracts under EUR 3,000 exempt | |
B2B | Structured B2B e-invoicing becomes mandatory for all VAT-registered businesses established in Belgium | all sizes, no turnover threshold | |
B2B | Three-month tolerance period ends and the progressive penalty regime starts to be enforced | None | |
Upcoming | B2B | Near-real-time e-reporting of domestic B2B invoice data to the tax authority is due to begin | None |
What format and platform does Belgium require?
Belgium requires e-invoices in Peppol BIS Billing 3.0 or UBL 2.1 (EN 16931), exchanged via Peppol network via certified Access Points (Mercurius/Hermes for the public sector) on a non-real-time basis. Invoices must be retained for 10 years. For format specifications and implementation detail, see the full Belgium technical guide on e-Invoice.app.
What are the penalties in Belgium?
- Progressive administrative fines for failing to have the technical means to issue and receive structured e-invoices, set by the Royal Decree of 8 July 2025: EUR 1,500 for a first infringement, EUR 3,000 for a second and EUR 5,000 for each subsequent infringement, with a new fine possible only after a three-month period to regularise
- Standard Belgian VAT penalties for incorrect or missing invoices continue to apply alongside the e-invoicing fines, including proportional fines linked to the VAT at stake
- No sanctions were imposed for e-invoicing-specific failures between 1 January and 31 March 2026 where the taxpayer could show timely and reasonable compliance efforts; FPS Finance confirmed on 27 March 2026 that this tolerance would not be extended, and fines have applied since 1 April 2026
What changed recently?
- The three-month introductory tolerance ended and FPS Finance began enforcing the progressive penalty regime of EUR 1,500, EUR 3,000 and EUR 5,000, having confirmed on 27 March 2026 that no extension would be granted.
- The structured B2B e-invoicing mandate came into force for all VAT-registered businesses established in Belgium, making Peppol BIS Billing 3.0 the default exchange format.
Need the full Belgium compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Belgium country guide on our partner site e-Invoice.app.
Belgium e-invoicing guide on e-Invoice.appBelgium e-invoicing: frequently asked questions
Do foreign companies with a Belgian VAT number have to send Peppol e-invoices?
The issuing obligation is aimed at taxable persons established in Belgium, including Belgian fixed establishments of foreign groups. A bare Belgian VAT registration without an establishment does not by itself trigger the duty to issue structured invoices. However, any Belgian-established customer must be able to receive them, so non-established suppliers are often asked to send Peppol invoices in practice and should confirm their position with an adviser.
Which transactions are outside the Belgian B2B e-invoicing mandate?
The mandate covers domestic supplies of goods and services between Belgian VAT taxable persons. B2C invoices, cross-border supplies, and transactions by taxpayers who only carry out VAT-exempt activities under Article 44 of the VAT Code fall outside it. Bankrupt taxable persons are also excluded, and users of the Article 56 flat-rate scheme are excluded until 1 January 2028.
How does Belgium's 2028 e-reporting phase interact with EU ViDA rules?
Belgium intends to add near-real-time reporting of domestic B2B invoice data from 1 January 2028, layered on the same Peppol infrastructure rather than replacing it, which moves the country towards a five-corner model consistent with the EU's ViDA package. The detailed reporting schema, data points and Peppol five-corner mechanics are covered in the detailed Belgium guide on e-Invoice.app.
More detailed questions? See the full Belgium guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- E-invoicing in Belgium (official portal) (Belgian federal government)
- Accounting and invoicing (FPS Finance)
- Belgium's new Royal Decree on structured electronic invoicing (KPMG Belgium)
- E-invoicing in Belgium: end of the grace period and full enforcement of the mandate (Deloitte Belgium)
- Belgium: electronic invoicing in January 2026 and e-reporting in January 2028 (EDICOM)
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