🇧🇪 E-invoicing mandate

E-invoicing in Belgium: deadlines and requirements

Every national e-invoicing milestone for Belgium, with the required format and the official source — checked on 28 Oct 2026.

Timeline

  1. 1 Jan 2026In force

    Mandatory domestic B2B e-invoicing

    —

    days to go

    All Belgian VAT-taxable businesses invoicing each other, including the small-business exemption scheme. The penalty tolerance ended on 31 March 2026.

    Format: Peppol BIS Billing 3.0 over Peppol (default)

    Source: efacture.belgium.be
  2. 2028Expected

    Real-time e-reporting

    Planned reporting of invoice data to the tax authority; still needs to be transposed into Belgian law.

    Format: Peppol (5-corner model)

    Source: efacture.belgium.be

Frequently asked questions

When does e-invoicing become mandatory in Belgium?
Already in force: Mandatory domestic B2B e-invoicing (since 2026-01-01). Real-time e-reporting: 2028.
Which e-invoice format is required in Belgium?
Peppol BIS Billing 3.0 over Peppol (default); Peppol (5-corner model).
Do I need Peppol in Belgium?
Yes in practice: Peppol BIS Billing 3.0 over the Peppol network is the default way to exchange B2B e-invoices. Your customer must be registered on Peppol — check their ID before sending.

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