Belgium – Mandatory eInvoicing and eReporting

The einvoice is required to be issued when the supply of goods or services is liable to VAT in Belgium, Belgian invoice rules are applicable and the customer has a Belgian VAT registration number. B2C transactions are not in scope, nor are transactions exempt from VAT based on article 44 of the Belgian VAT code. This does mean that from 01.01.2026, non resident businesses with a Belgian VAT Registration number should be ready to receive and process Peppol or other EN16931 based structured einvoices from their Belgian based suppliers.

Exchange Platforms and Compliance

The accounting software used will enable the required exchange of Peppol-based structured B2B e-invoices between qualifying businesses. The Belgian system is based on a Peppol 4-corner model without involvement of the Belgian tax authority (Peppol-bis format). However, it is also allowed to use other exchange platforms as long it is compliant with the European format EN16931.

Transition Period and Legal Compliance

Till 31 December 2025, you can use both electronic invoices (with the consent of the recipient) and paper invoices. But as from 1 January 2026, structured electronic invoicing will be mandatory for transactions between Belgian businesses liable to VAT. It is allowed to also send a PDF or paper version of the invoice to your customer, but the structured electronic invoice is the only legally compliant invoice and relevant for VAT deduction. For other transactions that do not qualify for the mandatory einvoice, it will be still allowed to issue paper or pdf invoices.

Introduction of E-Reporting

Next to the introduction of compulsory einvoicing, on 31 January 2025 the Belgian government also confirmed it will introduce near real-time B2B domestic transaction reporting (‘e-reporting‘) from 1 January 2028 (also referred to as a 5-corner model). More information about this requirement will follow.

At Pincvision we can assist companies which may have problems to adapt their e-invoicing software on time, please contact us if you require more information about our solutions using the form below. We are ready to help you out.