Belgium's E-Invoicing Mandate: What You Need to Know

07.03.2025

Topic: E-Invoicing | E-Rechnungspflicht

Belgium will introduce mandatory e-invoicing for all B2B transactions starting January 1, 2026. This move is part of the government’s broader effort to combat VAT fraud and simplify tax compliance for businesses. Additionally, a real-time VAT reporting system is planned for 2028, aiming to further modernize tax processes.

This article highlights the key changes, their impact on businesses, and how finance professionals can prepare for this transition.

Belgium’s VAT E-Reporting and Digitalization Plan

The Belgian government is committed to enhancing tax transparency and reducing administrative burdens for businesses. The upcoming real-time VAT reporting system, scheduled for 2028, will enable automatic data transmission from cash registers, payment systems, and invoicing platforms to the tax authorities. This will help streamline VAT audits and improve fraud detection.

What the 2026 E-Invoicing Mandate Means for Businesses

The e-invoicing mandate requires businesses to use structured electronic invoices, replacing paper and PDF formats for B2B transactions between Belgian VAT-registered companies. This mandate follows the Peppol Framework, an international standard for secure and automated document exchange.

For detailed compliance information, businesses can refer to the Ministry of Finance’s FAQ page at https://einvoice.belgium.be/en

Key Features of the E-Invoicing System

Belgium’s approach differs from that of other European countries in several ways:

• Immediate Compliance: Full compliance is required from January 1, 2026, without a phased rollout (unlike e.g. in Germany).
• Broad Scope: The mandate covers nearly all B2B transactions, including foreign businesses operating in Belgium, but excludes B2C transactions.
• Alignment with EU Regulations: The e-invoicing system is aligned with the EU’s VAT in the Digital Age (ViDA) initiative, which aims to standardize VAT reporting across member states.

An e-invoice is not a simple PDF sent via email. It must be a structured XML file that supports seamless automated processing, reducing manual input and errors.

Preparing for Compliance

Finance professionals should take proactive steps to meet the e-invoicing requirements. Early preparation will ensure compliance and offer opportunities to improve efficiency.

Key Steps to Take:

• Upgrade invoicing systems to boost automation and meet Peppol standards.
• Make sure to have a seamless SAP integration.
• Utilize government incentives to reduce transition costs.

Staying informed and adapting your systems now will make the transition smoother and position your business for long-term success.

Conclusion

Belgium’s move toward mandatory e-invoicing and real-time VAT reporting is a significant development for businesses. By preparing now, companies can ensure compliance while benefiting from increased automation and efficiency.