Since 1 January 2026, Belgian VAT-registered businesses must use structured electronic invoices for domestic B2B transactions. Sending a PDF invoice by email or through a portal is no longer sufficient when the transaction falls within the scope of the mandate. In practice, invoices are exchanged through the Peppol network using the Peppol BIS format (UBL) and must comply with the European standard EN 16931.

Descartes helps organisations manage both Belgian and international e-invoicing requirements through a single integrated approach. We connect your ERP, accounting, and back-office systems to Peppol and support the sending and receiving of compliant electronic invoices.

Topic	What Does the Belgian E-Invoicing Mandate Mean?
Status	Mandatory since 1 January 2026 for in-scope Belgian B2B transactions.
Who is affected?	Almost all transactions between Belgian VAT-registered businesses. Small businesses operating under the VAT exemption scheme should also assess their obligations.
Network	Peppol is the standard exchange network. Alternative methods are only possible when both parties agree and the invoice still complies with EN 16931.
Format	Structured electronic invoices, typically Peppol BIS/UBL, compliant with EN 16931.
PDF invoices	A PDF can still be shared as a readable copy, but it is not the legally required invoice format for mandatory B2B transactions.
B2G invoices	E-invoicing for Belgian public authorities is mandatory for public contracts published after 1 March 2024 and follows specific B2G rules.
B2C and international invoices	Outside the scope of the Belgian B2B mandate, although Peppol e-invoicing can be used voluntarily when both parties support it.
E-reporting	Invoice data is not yet reported automatically to the Belgian tax administration. Near real-time e-reporting is planned for 2028 but still requires further legislation.
Penalties	Businesses that do not have the technical capability to issue and receive structured electronic invoices may face fines ranging from €1,500 for a first offence to €5,000 for repeated violations.

What Has Been Mandatory Since 1 January 2026?

For transactions between Belgian VAT-registered businesses, invoices must be created, sent, and received in a structured electronic format. The objective is to enable invoice data to flow automatically between supplier and customer systems without manual rekeying.

The requirement applies to invoices issued from 1 January 2026 onwards, regardless of whether the related goods or services were supplied before that date.

Who Must Comply with the Belgian B2B E-Invoicing Mandate?

The obligation generally applies when both the supplier and customer are Belgian VAT-registered businesses. Limited exceptions exist, including businesses carrying out only VAT-exempt activities under Article 44 of the Belgian VAT Code, bankrupt taxpayers, non-established taxpayers without a permanent establishment in Belgium, and certain flat-rate VAT taxpayers while that regime remains in force.

Businesses that only invoice private consumers are not subject to the B2B mandate for outgoing invoices. However, they must still be able to receive structured electronic invoices from suppliers when required.

Peppol, Peppol BIS and EN 16931

Belgium does not operate a central clearance platform for B2B e-invoicing. Instead, invoice exchange takes place through the decentralised Peppol network.

Peppol relies on certified service providers and access points, enabling ERP, accounting, and invoicing systems to exchange structured invoice data in a standardised way. Peppol BIS is the standard invoice format used on the network and is based on UBL. It complies with the European e-invoicing standard EN 16931.

Other formats may only be used when both parties agree and the structured invoice continues to meet the same European requirements.

What About B2G, B2C and International Invoices?

• B2G: For invoicing Belgian public authorities, separate rules apply. For public procurement contracts published after 1 March 2024, electronic invoicing is mandatory, usually via Peppol.
• B2C: Invoices sent to consumers are outside the scope of the Belgian B2B mandate.
• International: Cross-border invoices are not automatically covered by the Belgian domestic B2B requirement, although Peppol can be used voluntarily.
• E-invoicing in Europe: Through the ViDA initiative, broader European requirements for intra-EU e-invoicing and digital reporting are expected from 2030 onwards.

Grace Periods, Self-Billing and Penalties

The initial three-month tolerance period in early 2026 was not a postponement of the mandate. It simply meant that the tax authorities temporarily refrained from imposing penalties on businesses that had made reasonable efforts to become compliant.

For self-billing arrangements, where the customer issues the invoice on behalf of the supplier, additional flexibility was granted until 30 June 2026 while software providers completed the necessary functionality.

E-Reporting in Belgium: What Comes Next?

During the first phase of the mandate, invoice data is not automatically transmitted to the Belgian authorities. However, near real-time e-reporting is included in the federal government agreement with a target date of 2028. The expectation is that e-reporting based on structured invoice data will eventually replace annual customer listings and further digitalise VAT controls.

Practical Checklist for Businesses

1. Map all Belgian B2B, B2G, B2C and international invoice flows.
2. Verify whether your ERP, accounting or invoicing software can send and receive Peppol BIS/UBL invoices.
3. Select a Peppol Certified Access Point or service provider that matches your integration requirements.
4. Test inbound and outbound invoice flows with customers, suppliers and self-billing processes.
5. Define procedures for attachments, credit notes, archiving, invoice statuses and exceptions.
6. Prepare finance, IT and customer service teams for new validations, error handling and partner communications.
7. Monitor Belgian e-reporting developments towards 2028, so that the same integration can be expanded later.

How Descartes Supports E-Invoicing in Belgium

Descartes is a certified Peppol Service Provider and Access Point that helps businesses connect to the Peppol network. Through the Descartes Global Logistics Network and our B2B document exchange solutions, organizations can integrate e-invoices with existing ERP, accounting, WMS, and other back-office systems.

Our solution provides:

• Connection to the Peppol network through a certified access point.
• Sending and receiving compliant structured electronic invoices.
• Integration with existing ERP, accounting, WMS and back-office systems.
• Support for multiple countries and evolving e-invoicing and e-reporting mandates.
• A scalable platform for businesses operating across Europe and beyond.

Related Content