Belgium e-Invoicing FAQs: Everything You Need to Know

From January 2026, Belgium will align with the broader European Union trend by transitioning to mandatory structured electronic invoicing (e-invoicing) for most business-to-business (B2B) transactions. 

E-invoicing in Belgium requires creating, sending, and receiving invoices digitally in a standardized format, enabling automated processing without manual intervention. This shift isn’t merely about swapping paper for PDFs; it’s about adopting a secure, interoperable model based on the Peppol network and adhering to strict European compliance standards.  As businesses integrate with this digital framework, many will face complexities in ensuring system compatibility, maintaining data integrity, and meeting evolving legislative mandates.

To help enterprises navigate these changes, we have compiled a comprehensive set of FAQs that clarify Belgium’s e-invoicing requirements. This resource aims to empower businesses with the knowledge to smoothly transition to a compliant e-invoicing environment.

FAQs on General Overview of E-Invoicing in Belgium

What is e-invoicing in Belgium?

E-invoicing is the issuance, sending, receiving, and processing of invoices in a structured electronic format that allows for automated handling. In Belgium, it typically involves using the Peppol network to exchange invoices that comply with European standards (EN16931).

When does e-invoicing become mandatory?

• B2G: Mandatory for contracts published after March 1, 2024 (generally for amounts above €3,000).
• B2B: Mandatory for nearly all VAT-registered Belgian enterprises as of January 1, 2026.

Who is affected by the e-invoicing mandate in Belgium?

All Belgian enterprises registered for VAT will be required to use structured electronic invoices for B2B transactions starting January 1, 2026. Suppliers to government entities (B2G) have been mandated to e-invoice since March 1, 2024 for certain public contracts (above €3,000).

Why is Belgium transitioning to mandatory e-invoicing?

Belgium is adopting e-invoicing to improve compliance, reduce VAT fraud, streamline financial operations, enhance process efficiency, and encourage digital transformation across both the public and private sectors.

What are the main benefits of e-invoicing in Belgium?

Some of the major advantages of e-invoicing are as follows

• Cost Reduction: Less paper, printing, and postage.
• Process Automation and Efficiency: Faster invoice processing and fewer manual errors.
• Enhanced Cash Flow: Shorter payment cycles and better liquidity management.
• Improved Compliance and Security: Authentic, traceable invoices with clear audit trails.
• Environmental Benefits: Reduced paper consumption and lower carbon footprint.

Are self-billing arrangements allowed?

Yes, self-billing remains allowed under the existing rules. It will also be possible via the Peppol network. Both parties must agree, and each invoice must follow acceptance procedures by the supplier.

FAQs on Scope, Timeline, and Applicability of Belgium e-Invoicing

Who is affected by the e-invoicing mandate in Belgium?

All Belgian enterprises registered for VAT will be required to use structured electronic invoices for B2B transactions starting January 1, 2026. Suppliers to government entities (B2G) have been mandated to e-invoice since March 1, 2024 for certain public contracts. However, B2C transactions are excluded from the scope of e-invoicing as of now.

Does the e-invoicing mandate apply to B2C transactions?

No. As of January 2026, the obligation does not apply to invoices issued to private individuals (B2C). However, businesses serving private clients must still be able to receive structured e-invoices from their suppliers.

Which transactions are in the scope of e-invoicing in Belgium?

• B2B (Business-to-Business): Compulsory structured e-invoicing for almost all Belgian VAT-registered enterprises from January 1, 2026.
• B2G (Business-to-Government): Mandatory since March 1, 2024 for federal public contracts above €3,000.
• B2C (Business-to-Consumer): Not mandatory.
• International Invoicing: Allowed with the recipient’s agreement; Peppol can be used if both parties consent.

Are there any exemptions to the B2B e-invoicing mandate?

Yes. The following are exempt from mandatory structured e-invoicing:

• Bankrupted persons liable to VAT.
• Businesses performing only VAT-exempt operations under Article 44 of the VAT Code.
• Non-resident taxpayers without a permanent establishment in Belgium.
• Flat-rate taxpayers until January 1, 2028.

Is there a transition period for adapting e-invoicing systems?

Yes. Businesses have until January 1, 2026, to prepare their systems, train staff, and ensure compatibility with the Peppol network and EN16931 standards for B2B transactions.

Are there any support measures for SMEs or self-employed individuals?

Yes, starting in 2025:

• The investment allowance for digital investments will rise to 20%.
• From taxable periods 2024 to 2027, small SMEs and self-employed persons using subscription-based invoicing software can benefit from a 120% cost deduction for the extra costs related to e-invoicing.

How does international invoicing work?

For invoices involving a party outside Belgium, structured electronic invoicing is only allowed if both parties agree. Peppol can be used if the foreign enterprise is also connected. The VAT Directive might evolve under the “VAT in the Digital Age” (ViDA) initiative, potentially impacting cross-border e-invoicing rules in the future.

Technical and Format Requirements for e-invoicing in Belgium

What network is used for e-invoicing in Belgium?

Belgium uses the Peppol network, a secure, standardized digital infrastructure. The Mercurius platform acts as a “mailroom” for public sector invoices. B2B invoices are exchanged directly between the software systems of the involved parties over Peppol

What is the required format for structured e-invoices?

Invoices must comply with the European standard EN16931. In practice, this means using the Peppol BIS format to transmit invoices. Both parties can agree to an alternative format if it meets EN16931 criteria and can be converted into a compliant invoice.

Which e-invoicing model does Belgium use?

Belgium uses a platform-agnostic 4 corner Peppie-invoicing model aligned with the EN16931 standard and the Peppol network for secure, interoperable invoice exchange.

How do I generate an e-invoice in Belgium?

Create a structured e-invoice using EN16931/Peppol BIS standards and submit it through Peppol-compatible software. The invoice then flows securely via the Mercurius platform (for B2G) or directly to recipients’ systems (for B2B).

What is the Peppol network?

Peppol (Pan-European Public Procurement On-Line) is a decentralized network designed to facilitate the secure and standardized exchange of electronic documents, including invoices, across different organizations and countries within the European Union. It ensures interoperability by adhering to common standards, allowing businesses and public authorities to send and receive structured e-invoices seamlessly. In Belgium, businesses use Peppol-compatible software to interact with the Mercurius platform for B2G transactions and the broader Peppol network for B2B exchanges.

What is the EN16931 standard?

The EN16931 standard, established by the European Committee for Standardization (CEN) on April 17, 2017, defines the semantic data model for electronic invoices. It ensures that e-invoices contain all necessary information for legal compliance and interoperability across different systems and borders within the EU. 

Are PDF invoices still allowed?

• Until December 31, 2025: PDF invoices are still legal for all transactions, provided the recipient agrees.
• From January 1, 2026 (B2B): PDF-only invoices will not be authorized between Belgian VAT-registered enterprises. Structured e-invoicing is mandatory.
• For B2C and international transactions: PDF invoices remain allowed with recipient consent.

How is invoice security ensured?

The Peppol network uses certified service providers and secure protocols. This approach reduces risks such as phishing or invoice fraud, which are more common with email-based invoice delivery.

Do I need to comply with EN16931 for international transactions?

If both parties agree to use structured e-invoicing, the same European standards apply. The Peppol network supports cross-border interoperability within the EU.

Compliance and Legal Requirements

How should I handle invoice retention and compliance checks?

Invoices must remain authentic, intact, and legible for the entire retention period. You must ensure that invoices, along with related audit trails, can be presented in a readable format on request. Adequate internal controls are vital for VAT compliance.

Can I deduct VAT on incoming invoices if they are not structured e-invoices after 2026?

From January 1, 2026, to deduct VAT on B2B transactions, the invoice must be a structured e-invoice. For B2C invoices or other invoices outside the B2B/B2G scope, paper or standard electronic invoices (such as PDF) remain acceptable for VAT deductions if relevant.

What authenticity, integrity, and legibility requirements apply to e-invoices in Belgium?

• Authenticity of Origin: The invoice must clearly identify the issuer.
• Integrity of Content: The invoice data must remain unchanged.
• Legibility: Invoices must remain readable and accessible throughout the retention period.
• Audit Trail: A reliable audit trail is required to link invoices to actual supplies of goods/services.

Do I need the recipient's consent to send electronic invoices?

• Before January 1, 2026: Yes, the recipient must agree to receive e-invoices. Registration on the Peppol network is considered as consent.
• From January 1, 2026 (B2B): No consent is needed—structured e-invoicing is compulsory.

Also, consent must be obtained before sending e-invoices to entities registered outside Belgium for the export of goods and services.

FAQs on E-invoicing Implementation

What software do I need to implement e-invoicing?

You need invoicing or accounting software compatible with Peppol and the EN16931 standard. The Belgian authorities will publish a list of compliant software solutions, including low-cost or partially free options, starting from October 2024.

What if my current software isn’t on the compliant list?

You can:

• Contact your software provider to check their roadmap for Peppol compliance.
• Choose an alternative, compliant provider or solution.
• Consult a certified Peppol service provider to integrate your systems.

Can I still send paper invoices if I also send a structured e-invoice?

From January 1, 2026, the only legally valid invoice for B2B is the structured e-invoice. You may send a paper or PDF copy as a courtesy, but it is not legally recognized for VAT and compliance purposes.

Will implementing e-invoicing incur additional costs?

Initial costs may be involved for software upgrades or integrations. However, the long-term savings from automation, reduced manual processing, and fewer errors generally outweigh these costs.

How can I implement e-invoicing for my business?

Implementing e-invoicing in your Belgian business involves the following steps:

1. Assess Current Systems:
2. Choose Peppol Compatible e-invoicing solution
3. Integrate Business Systems
4. Establish Internal Controls
5. Train Staff

FAQ’s related to ClearTax e-Invoicing Solution for Belgium

How does ClearTax help with e-invoicing compliance?

ClearTax e-invoicing solution helps Belgian businesses integrate their business system with PEPPOL network for e-invoice generation. ClearTax’s is Peppol compliant, ensuring seamless integration with Belgian regulations and government portals.

What features does ClearTax offer?

• Integration with Business System
• End-to-end Belgium e-invoicing compliance
• Bulk invoice generation and status tracking
• Dedicated e-invoicing portal
• Automated archiving and audit support
• Enhanced security and data privacy

Is ClearTax easy to integrate?
Yes. ClearTax easily connects with your existing systems, helping you transition smoothly to structured e-invoicing.

Can ClearTax support SMEs and self-employed individuals?
Yes. ClearTax’s solution is scalable for all business sizes and is compatible with tax incentives such as investment allowances and expense deductions.

How do I start with ClearTax?
Contact ClearTax, choose a suitable plan, integrate with your existing software, train your staff, and begin compliant e-invoicing.