Yes. Since 1 January 2026, structured electronic invoicing has been compulsory for nearly all B2B transactions between Belgian enterprises liable to VAT. E-invoicing is also mandatory for qualifying B2G public procurement contracts.
The B2B mandate applies to Belgian enterprises liable to VAT that are involved in transactions with each other. Businesses that invoice only private individuals are not required to issue structured e-invoices for those B2C transactions, but they may still need to receive structured e-invoices from suppliers.
Belgium requires structured electronic invoices aligned to EN 16931. Invoices are exchanged through Peppol using the Peppol BIS3 standard.
No. For in-scope B2B transactions, sending a PDF invoice by email or through a platform is no longer enough. The invoice must be structured and exchanged between business software systems.
Noncompliance can lead to rejected invoices, payment delays, workflow disruption, increased audit exposure, and administrative penalties. Businesses may also face operational gaps if they cannot send, receive, validate, or process structured e-invoices.
Belgium’s B2B e-invoicing mandate is already active. Businesses that have not adjusted their invoice workflows may face rejected invoices, payment delays, system disruption, and administrative penalties. Acting now can help close current gaps while building a model that scales as e-invoicing mandates change and go live across other countries.
If your current solution is live and operating, the right question is whether it’s working well enough and whether it will scale. Signs to watch for include invoice rejections, limited visibility into delivery and status, manual exception handling, and a solution that only addresses Belgium without connecting to your broader compliance operations.