PEPPOL IN EUROPE
E-Invoicing in Belgium
Belgium has already introduced mandatory e-invoicing for B2G transactions. On the national level, suppliers have been able to send invoices to public authorities electronically since January 1, 2017. By April 1, 2019, all public authorities in Belgium were required to receive and process such electronic invoices. In the context of public procurement, all Belgian public bodies must now be capable of receiving and processing electronic invoices, making it mandatory for all federal government suppliers to issue such invoices (transposition of Directive 2014/55/ EU). This obligation applies to contracts above EUR 30,000, but as of October 2023, it also includes contracts below this amount. Invoices with amounts below EUR 3,000 are exempt.
In federal countries, the separate regions or states often have their own regulations and schedules for mandatory e-invoicing. As with many other European countries, this is the case with Belgium. In the Flemish Region and Flanders, electronic invoicing was implemented particularly quickly. Since January 1, 2015, all public institutions have been required to receive and process electronic invoices. Suppliers to public authorities became obliged to send electronic invoices on January 1, 2017. In contrast, Brussels and the Walloon Region have taken longer to introduce similar requirements.
The Belgian Ministry of Finance expressed its support for mandatory B2B e-invoicing obligatory in its 2022 budget. Belgium has formalized its path toward full e-invoicing and digital tax reporting with a Royal Decree issued on July 14, 2025, confirming the mandatory launch of B2B structured e-invoicing from January 1, 2026. The reform will be significantly enhanced from January 2028, when near real-time transaction reporting to tax authorities becomes mandatory.
A B2C reporting requirement is also planned, and reporting requirements will be further expanded in the years following the introduction of the e-invoicing mandate.
The Belgian authorities aim to base their e-invoicing landscape on the PEPPOL network already used for B2G transactions. Access to the network requires an authorized PEPPOL services provider. However, the platform is expected to be phased out in the years following the mandate’s introduction, making it essential for businesses to partner with an authorized e-invoicing provider.
E-invoices will have to be in a structured form in accordance with the EN 16931 standard. The new Belgian Federal Government has now agreed on pressing matters regarding VAT, with the intention to implement near real-time transaction reporting requirements by January 2028. The near real-time reporting requirements include automatic data transmission to Belgium’s tax authority. Furthermore, the transmission system is expected to integrate cash registers and payment and invoicing systems.
The Belgian government has yet to clarify the details of the obligations and exact timelines; however, it is likely that Belgium is reinforcing its commitment to evolving the expected B2B e-invoicing requirements into a 5-corner model, firmly aligning with the ViDA proposal.
