A clear law: mandatory e-invoicing

Belgium requires structured electronic invoicing in both B2G (businesses to public authorities) and B2B (between VAT-registered Belgian businesses).

This measure aims to combat VAT fraud, automate processes, and reduce administrative costs.

Official timeline

Since March 2024: mandatory e-invoicing for public procurement ≥ €3,000
January 1, 2026: general requirement for all B2B transactions between Belgian VAT-registered companies

Freelancers invoicing other Belgian businesses will also need to comply.

Exceptions

VAT-exempt transactions (article 44)
Flat-rate scheme (article 56) until its phase-out by 2028
Foreign companies without a Belgian establishment

All others must send and receive invoices in a structured format compliant with the European EN 16931 standard (e.g. UBL 2.1 via Peppol).

Risks of non-compliance

Invoice rejection
Administrative penalties
Loss of right to VAT deduction
Payment delays or loss of clients

No grace period is provided. The law comes into effect without delay.

How to comply?

Follow these steps:

1. Identify your Belgian B2B partners
2. Choose a Peppol access point (like Peppol Box)
3. Verify your accounting software / ERP compatibility
4. Test sending/receiving in structured format (e.g. UBL)
5. Train teams and adapt processes

With Peppol Box, this transition can be quick and seamless.

Tax incentives for SMEs

120 % deduction for expenditure related to e-invoicing
20 % digital investment deduction

These incentives apply for fiscal years 2025 through 2027 inclusive.

Conclusion

Electronic invoicing becomes a legal requirement in Belgium for B2B from 2026. Prepare now with a reliable partner like Peppol Box.

Peppol is the standard chosen by the Belgian government, and Peppol Box is your simple, fast, compliant solution.

Mandatory electronic invoicing in Belgium: what the law really says