This blog explains the key terms and technical requirements for Belgium’s mandatory e‑invoicing regime starting 1 January 2026. It covers the Peppol network, Access Points, UBL/BIS 3.0 standards, and how Banqup helps companies comply without writing XML code.
From 1 January 2026, all transactions between VAT‑liable businesses in Belgium must be processed using a valid electronic invoice.
Belgian e‑invoices must be transmitted via the Peppol network using the BIS 3.0 standard, which specifies mandatory fields such as the VAT number.
The invoice will be rejected with a message "Document not compliant with BIS standard" and cannot be processed.
No, e‑fff files are outdated; they must be converted to the modern BIS 3.0 format before submission.
Banqup acts as an Access Point, translating user input into UBL/BIS 3.0 code and sending invoices securely via the Peppol network.
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BTW Jurisprudentie · 9 days ago
The Belgian Court of Appeal ruled that the 2000 amendment removing the explicit VAT exemption for travel agencies providing services outside the EU does not alter the tax status of those services. The court confirmed that, under the EU standstill provision, services remain taxable even without an explicit national deviation. Travel agencies must therefore account for Belgian VAT on services such as hotels and flights for trips outside the EU.
Fintua · 11 days ago
The Fintua blog post discusses OECD's latest updates on indirect tax, highlighting the shift toward real‑time, data‑driven administration, e‑invoicing, and digital reporting across jurisdictions. It covers the rollout of e‑invoicing and B2C digital services in EU countries, the UAE's expansion to non‑resident entities, and the development of the DCTR toolkit. The article emphasizes collaboration between businesses and tax authorities and the role of AI in tax compliance.
Deloitte Belgium · 28 days ago
Belgium’s VAT chain reform introduces a new VAT provision account effective 1 May 2026, replacing the current account and changing account numbers. The summer regime for late filing will be abolished, and taxpayers can request historic VAT credits via MyMinfin. Key dates are 30 April 2026 for return submission and 1 May 2026 for the new account and credit transfer.
Deloitte Belgium · 28 days ago
Belgium’s VAT chain reform introduces a new VAT provision account effective 1 May 2026, replacing the current account and changing account numbers. Credit balances will transfer automatically if all periodic returns are filed by 30 April 2026, and the historic VAT credit can be claimed via MyMinfin. The summer regime is abolished, and the new account number BE41 6792 0036 4210 will be used for payments.
Bloomberg Tax · about 1 month ago
Belgium’s cabinet approved a draft royal decree on 14 February 2026 that raises VAT rates on certain goods and services. The decree increases the rate for pesticide and plant protection product deliveries from 12% to 21% and for furnished accommodation and camping pitch services from 6% to 12%.
e-Invoice.app · about 1 month ago
Belgium will require all VAT‑registered businesses to exchange B2B invoices electronically via the Peppol network using the BIS Billing 3.0 standard from 1 January 2026. A Q1 2026 grace period allows technical setup without penalties, while non‑resident firms and B2C transactions are exempt. Penalties for non‑compliance start at €1,500 and increase to €5,000 for subsequent offences.
