Mandatory e-invoicing in Belgium: what changed in 2026

Who is affected?

The mandate targets B2B transactions between VAT-registered businesses established in Belgium. If your customer is a Belgian VAT-registered company, you must be able to issue a structured electronic invoice, and they must be able to receive it. Some situations remain out of scope, notably sales to consumers and part of the VAT-exempt operations. If in doubt about your regime, check with your accountant.

Invoices to foreign customers or consumers are not covered by this phase. Nothing stops you from using the same channel when the recipient accepts it, though.

What is a structured electronic invoice?

It is a machine-readable data file: XML in the UBL format, Peppol BIS profile, compliant with the European EN 16931 standard. Not a picture of an invoice. Your software emits it and your customer's software ingests it. Amounts, VAT, references and due dates land directly in their accounting, with no re-typing and no encoding errors.

That is the whole difference with a PDF. A PDF is read with eyes. A structured invoice is read by a program. Both can coexist, with the PDF as a convenience copy, but the structured file is the authoritative one.

The Peppol network, concretely

Peppol is a standardized exchange network. Every business is reachable at a Peppol address (in Belgium, typically its BCE/CBE number) through a certified access point. You send your invoice to the customer’s address and their access point delivers it. Think of it as e-mail with validated formats and delivery receipts.

In practice you need two things: invoicing software that produces Peppol BIS, and a connection to an access point (often built into the software).

Which tax incentives?

The legislator provided temporary incentives to smooth the transition: an increased cost deduction of 120% on invoicing-software subscriptions for small businesses and the self-employed, and a strengthened investment deduction for digital investments. Exact conditions and assessment years depend on your situation. Validate them with your accountant before budgeting on them.

What comes next: e-reporting

E-invoicing is the first step. The administration has announced an e-reporting phase on the horizon for 2028: near-real-time transmission of invoicing data to the VAT authorities. Businesses that structure their flows now will have almost nothing to change then.

How to prepare (checklist)

• Check that your invoicing software emits and receives Peppol BIS.
• Confirm your Peppol address (BCE/CBE number) and your access point.
• Test reception: ask a supplier to send you a Peppol invoice.
• Align your accountant, since they will see the structured flows.
• Use the opportunity to clean your customer data (up-to-date BCE and VAT numbers).