BELGIUM

E-INVOICING

Delve into the compliance standards, unravel the e-invoicing framework and infrastructure. ​

Note: the Country Profile below is focused on the upcoming eInvoicing and eReporting obligations.

Scope

B2B eInvoicing for all Belgian established and VAT-registered businesses (including foreign entities with a Belgian fixed establishment for VAT purposes)

e -Reporting: Businesses will be required to report VAT transactions in near real-time

Adoption timeline

• January 1st , 2026: B2B eInvoicing mandatory for all businesses
• By 2028 businesses will be required to report VAT transactions in near real-time

Model

HYBRID MODEL:

1. Step 1: Peppol 4-corner model
2. Step 2: Decentralised CTC with validation from Tax Authority

Format

European Standard EN 16931

Archiving

It is mandatory to store the invoice for 7 years

External references:

• ​Federal Public Services FINANCE – [link]
• New guidance for the B2B eInvoicing mandate, released by the Belgian Federal Public Service Finance – [link]

Other requirements

B2G eInvoicing

E-invoicing is mandatory for businesses that supply goods and/or services to the Belgian Federal Government and related public bodies. The roll-out of the obligation started in November 2022 and should be completed by 1 March 2024. Public contracts and concessions with an estimated value below EUR 3.000 (excluding VAT) are in principle exempt from the obligation.

It is required that the invoices are issued, received and processed in a structured electronic format and multiple delivery methods are available (Mercurius platform, Peppol, etc.).

Note that B2G e-invoicing is in some cases also mandatory on a regional level (e.g. Flanders and Brussels), in which case different conditions may apply.

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