Belgium E-Invoicing
België / Belgique · Peppol BIS 3.0 (UBL 2.1 / CII 16B)
Belgium has mandated structured B2B e-invoicing for all VAT-registered businesses since 1 January 2026 — no turnover threshold, no phase-in by company size. Invoices must be EN 16931-compliant (Peppol BIS 3.0 / UBL 2.1 or CII 16B) and exchanged over the Peppol network. A 3-month tolerance period ended 31 March 2026; graduated penalties of up to €5,000 now apply.
Legal basis: Act of 6 February 2024 amending the VAT Code and Income Tax Code 1992 · FPS Finance (SPF Finances / FOD Financiën) ↗
B2B e-invoicing has been mandatory in Belgium since January 2026.
All businesses must be able to receive structured e-invoices. Check the regulations for your sending obligations.
Explore Belgium E-Invoicing
Belgium E-Invoicing Timeline
Federal public procurement law transposes B2G e-invoicing directive
The federal law on public procurement of 7 April 2019 transposes EU Directive 2014/55/EU, establishing the legal basis for mandatory B2G e-invoicing to Belgian federal contracting authorities.
B2G e-invoicing mandatory for federal contracts ≥ €215,000
Under the Royal Decree of 9 March 2022, suppliers on federal public contracts worth €215,000 or more must submit structured e-invoices via the Mercurius platform.
B2G e-invoicing mandatory for all federal contracts above €3,000
The phase-in completes: federal public contracts down to €3,000 now require structured e-invoicing via Mercurius. Contracts below €3,000 remain exempt.
Act of 6 February 2024 establishes the B2B e-invoicing mandate
The federal law amending the VAT Code and the Income Tax Code 1992 is adopted, making structured e-invoicing mandatory for domestic B2B transactions between Belgian VAT-registered businesses from 1 January 2026.
B2B e-invoicing mandatory — no threshold, all VAT-registered businesses
Structured e-invoicing (EN 16931, via Peppol BIS 3.0 / UBL 2.1 or CII 16B) becomes mandatory for domestic B2B transactions between Belgian-established VAT-registered businesses, exchanged over the Peppol network. No minimum invoice value applies.
Administrative tolerance period ends
The 3-month tolerance period, during which businesses showing good-faith compliance efforts were not penalised, ends. Self-billing invoices retain a separate tolerance period running to the end of June 2026.
Graduated penalties enforced
Full enforcement begins: non-compliance can trigger graduated fines of €1,500 (first offence), €3,000 (second, within 3 months), and €5,000 (subsequent offences).
Near-real-time e-reporting proposed (pre-draft law)
A pre-draft law approved by the Belgian Cabinet on 18 July 2026 would add a Peppol five-corner e-reporting layer on top of the existing e-invoicing mandate and abolish the annual client listing. Not yet enacted — the date and scope may still change during the legislative process.
EU ViDA cross-border B2B digital reporting begins
From this date, the EU ViDA package requires structured e-invoicing and digital reporting for cross-border intra-EU B2B transactions, extending beyond Belgium's existing domestic mandate.
Top E-Invoicing Software for Belgium
View all →| Provider | Rating | Pricing | Peppol BIS | Free Trial | Best For | |
|---|---|---|---|---|---|---|
B Billit✓ Verified | ★★★★½4.5 | €15/mo | ✓ | ✓ | freelancersmb | Start Free → |
| ★★★★½4.5 | €0.1/mo | ✓ | ✓ | smbmidmarketenterprise | Start Free → | |
| ★★★★☆4.2 | €99/mo | ✓ | — | midmarketenterprise | Get Demo → | |
| ★★★★☆4.0 | €500/mo | ✓ | — | midmarketenterprise | Request Demo → |
Comparison data last verified: August 2026. Some links are affiliate links — see our editorial policy.
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