Belgium

General information

As of January 1, 2026, Belgium will implement mandatory e-invoicing for B2B transactions using the Peppol 4-corner model. All resident companies must issue structured e-invoices compliant with the EN 16931 (Peppol-BIS) format. While the obligation excludes B2C transactions and international invoices, these may also adopt e-invoicing upon mutual agreement between the parties.

In the future, Belgium plans to introduce the Peppol 5-corner model with near-continuous reporting, replacing annual customer reports. This shift aims to address the VAT gap, currently estimated at €4.8 billion annually. As of 2026, formats such as PDF will no longer be accepted, and all invoices must meet strict technical requirements to ensure authenticity, integrity, and readability.

The e-invoicing process in Belgium:

Invoice creation: Businesses must generate invoices in the Peppol-BIS format compliant with the EN 16931 standard, facilitating automated data processing. PDF formats will no longer be accepted after January 2026.
Submission: Invoices are exchanged between companies via the Peppol network, ensuring full compliance with EU requirements. For international transactions, e-invoicing is permitted with recipient consent.
Validation: All invoices must satisfy rigorous requirements regarding origin authenticity, content integrity, and readability.
Processing: The Peppol 4-corner model ensures direct data exchange between suppliers and recipients. The planned 5-corner model will enable continuous reporting to the tax administration.
Archiving: Businesses must archive all invoices in compliance with Belgian tax law, maintaining traceability for historical data.

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