Mandatory e-invoicing in Belgium since January 2026: what your business needs to do now
Since 1 January 2026, Belgium requires structured electronic invoices for B2B transactions between Belgian VAT-registered businesses. This is not an option or a recommendation: a PDF by e-mail is no longer enough, and penalties are in place. Here is what applies — and the shortest path to compliance.
What the law requires
The law of 6 February 2024 makes structured electronic invoices mandatory for supplies between businesses established in Belgium:
- Issuing: your domestic B2B invoices must be sent in structured form — the default standard is Peppol BIS Billing 3.0 via the Peppol network
- Receiving: you must be able to receive structured invoices from your suppliers — even if you issue very few invoices yourself
- Parties may agree on another EN 16931-compliant format, but Peppol capability remains required on both sides
In practice this means: every Belgian taxable business needs access to the Peppol network — whatever its size.
Who is affected — and who is not
Affected: virtually all taxable persons established in Belgium, from sole traders to multinationals, for their domestic B2B transactions.
Not affected: invoices to consumers (B2C), transactions with foreign customers or suppliers, and businesses exempt under Article 44 for their exempt transactions. Be careful though: as soon as a Belgian taxable supplier invoices you B2B, you must be able to receive their structured invoice.
What you risk by waiting
- Fines: €1,500 on the first finding of missing technical means, €3,000 on the second, €5,000 thereafter
- VAT risk: for transactions within the scope of the mandate, only a structured e-invoice qualifies as a proper invoice — a non-compliant invoice weakens your customer’s input VAT deduction
- Commercial risk: more and more large companies and public bodies simply reject unstructured invoices — and payment waits
One bright spot: subscriptions to e-invoicing software benefit from an increased cost deduction of 120% for small businesses (2024–2027).
What comes next: near-real-time reporting from 2028
Belgium has already announced the next step: from 2028, invoice data will have to be reported to the tax administration in near real time, building on the Peppol network (the “5-corner model”). Businesses that connect to Peppol today are already prepared for the next deadline — no further migration needed.
The shortest path to compliance
You do not need an IT project. With Bizzlink, a certified Peppol access point operated from Luxembourg and hosted in the EU, you are up and running quickly:
- From €15/month (Basic): 100 invoices sent, unlimited receiving via the web interface — full compliance for issuing and receiving
- Need to integrate your software? REST API and connectors from the Business plan (€40/month)
- All network formats: Peppol BIS, UBL, XRechnung — one single connection
- Your accountant can automatically receive a copy of every invoice
Contact us — we reply quickly and guide you personally through the setup. Or write to us on WhatsApp or by e-mail: hello@bizzlink.lu.
Frequently Asked Questions
Who is affected by Belgium's e-invoicing mandate?
Since 1 January 2026, virtually all VAT-registered businesses established in Belgium must issue and receive structured electronic invoices for their domestic B2B transactions. Size does not matter: a sole trader is covered just like a large corporation.
Is a PDF sent by e-mail still a valid invoice?
No — not for B2B transactions between Belgian taxable businesses. A PDF invoice is not a structured electronic invoice within the meaning of the law. It can accompany the Peppol invoice as a readable copy, but it does not replace it.
What does my business risk if it is not ready?
The administration provides for escalating fines if a business lacks the technical means to issue and receive structured invoices: €1,500 on the first finding, €3,000 on the second, €5,000 thereafter. On top of that comes a VAT risk: a non-compliant invoice can jeopardise your customer's input VAT deduction — which strains the business relationship.
Which format and network apply?
The default standard is Peppol BIS Billing 3.0, exchanged via the Peppol network. Parties may agree on another EN 16931-compliant format, but every business must remain able to send and receive via Peppol.
What about my consumer or foreign customers?
The mandate covers domestic B2B transactions between taxable persons established in Belgium. Invoices to consumers (B2C) and to foreign customers are not covered — but more and more foreign customers, notably in Luxembourg and the Netherlands, accept Peppol as well.
What is a Peppol access point and why do I need one?
The Peppol network works like the banking network: you can only reach it through a certified provider, the access point. It delivers your invoices securely and validated to any recipient on the network. Bizzlink is a certified Peppol access point — from €15/month, unlimited receiving via the web interface included.
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