E-invoicing in Belgium
B2G and B2B are Mandatory. B2C is Not required. Structured Peppol invoices — a PDF by email does not meet the requirement.
Key dates
- Mar 2024
B2G mandatory for federal contracts above €3,000
Mercurius/Peppol infrastructure in place since 2017.
- Jan 2026
B2B mandatory for all VAT-registered businesses
Peppol 4-corner network in EN 16931 formats (UBL 2.1 or CII).
- Apr 2026
Penalties apply
€1,500 / €3,000 / €5,000 under the Royal Decree of July 8, 2025.
- Jan 2028
Real-time e-reporting planned
Peppol 5-corner model, ahead of ViDA’s July 1, 2030 intra-EU requirement.
The story
B2G e-invoicing has been mandatory since March 1, 2024, for federal contracts above €3,000, using the Mercurius/Peppol infrastructure in place since 2017.
B2B e-invoicing became mandatory on January 1, 2026, for all VAT-registered businesses, using the Peppol 4-corner network in EN 16931-compliant formats (UBL 2.1 or CII). A PDF sent by email does not meet the requirement. A three-month tolerance period covered Q1 2026 for businesses that could show they were taking steps toward compliance; it ended March 31, 2026. Penalties under the Royal Decree of July 8, 2025 have applied since April 1, 2026: €1,500 for a first violation, €3,000 for a second, €5,000 for further violations.
A shift to real-time e-reporting over a Peppol 5-corner model from January 2028, and the EU-wide intra-EU B2B requirement from 1 July 2030 under ViDA.
Last updated: September 2026
Frequently asked questions
B2B e-invoicing became mandatory on January 1, 2026 for all VAT-registered businesses. A Q1 2026 tolerance period ended March 31, 2026. Penalties have applied since April 1, 2026.
No. A PDF sent by email does not meet the B2B requirement. Invoices must use the Peppol 4-corner network in EN 16931-compliant formats (UBL 2.1 or CII).
Under the Royal Decree of July 8, 2025: €1,500 for a first violation, €3,000 for a second, €5,000 for further violations.
Belgium plans a shift to real-time e-reporting over a Peppol 5-corner model from January 2028, and the EU-wide intra-EU B2B requirement from 1 July 2030 under ViDA.
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