E-invoicing in Belgium

E-invoicing is mandatory in Belgium for all business-to-government (B2G) transactions. Suppliers to public sector entities are required to submit e-invoices in a structured format that complies with the European Union (EU) e-invoicing standard EN 16931, and via the Peppol network.

Belgium plans to implement mandatory e-invoicing for business-to-business (B2B) transactions from January 1, 2026. As with Belgium’s B2G mandate, businesses will be required to issue and receive structured e-invoices that comply with EN 16931, and via the Peppol network.

Businesses should prepare by adopting an e-invoicing system capable of:

• Generating structured electronic invoices compliant with EN 16931 (Peppol BIS3)

• Transmitting and receiving invoices through the Peppol network

• Integrating e-invoicing processes into their accounting systems

Noncompliant e-invoices for B2G transactions will be rejected by the public sector entity recipient. When Belgium’s B2B mandate comes into effect, there are likely to be financial penalties for late, incorrect, or noncompliant e-invoices.