Electronic Invoicing in Belgium
Is e-invoicing mandatory in Belgium ?
For Business-to-Business (B2B) invoicing, electronic invoicing will become mandatory as of January 2026. B2G e-invoicing is already mandatory.
Who is Affected?
The new B2B mandate will apply to all companies holding a VAT ID in Belgium, with the exception of micro-enterprises.
Compliance Requirements
Businesses must be prepared to send, receive, and process structured electronic invoices based on the European Standard EN16931 via the Peppol network.
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Key deadlines
- January 1, 2026: Mandatory B2B e-invoicing for all but micro-enterprises
Standards & Platforms
Platform
There is no centralized governmental platform through which invoices must be transmitted. However, the Belgian government requires invoices to be exchanged via the Peppol interoperability network to meet compliance obligations.
What formats are required in Belgium?
E-invoices must comply with the EN16931 standard. The Peppol network will serve as the interoperability channel, and the required format is Peppol BIS 3.0
Archiving in Belgium
What is the archiving requirement in Belgium?
From a Belgian VAT perspective, invoices and their copies must be stored for 10 years starting from January 1 of the year following the date of issue. Invoices related to immovable property must be archived for either 15 or 25 years, depending on specific circumstances.
Legal invoice
- For suppliers: A legal invoice is a structured e-invoice compliant with EN16931, issued via Peppol.
- For buyers: A legal invoice is a structured electronic invoice received via Peppol, based on the EN16931 standard.
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Key Actions
- Ensure compliance – Prepare to issue and receive EN16931 compliant invoices via Peppol before January 2026
- Archive invoices – Store invoices for at least 10 years, ensuring full integrity, accessibility, and readability.
Belgian e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | – |
| B2B | Mandatory | From 2026 |
Supplier requirement: Issue EN 16931-compliant electronic invoices via the Peppol network in Belgium.
Buyer requirement: Belgian buyers must be capable of receiving EN 16931-compliant e-invoices through the Peppol network.
Archiving requirement: Invoices must be archived for at least 10 years. Storage must ensure readability, integrity, and authenticity, with data accessible from within Belgium.
