481 days
Belgium: near-real-time VAT e-reporting of invoice data (5-corner Peppol model)
All Belgian VAT taxpayers already subject to B2B e-invoicing.
Belgium: structured B2B e-invoicing via Peppol mandatory
249 days ago (In force)
Date note: Tolerance period ended 2026-03-31; penalties now enforced
What changes
All Belgian VAT-registered businesses must issue and be able to receive structured e-invoices (Peppol BIS 3.0 / EN 16931) for domestic B2B transactions. Other channels are allowed only if both parties agree and the format is EN 16931-compliant. Foreign businesses with only a Belgian VAT number and VAT-exempt (Art. 44) businesses are outside the issuing obligation.
Who is affected
Every Belgian-established VAT taxpayer, including small businesses, plus Belgian permanent establishments of foreign companies.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We invoice other businesses (B2B)
What to do
Register on the Peppol network through an access point or compatible accounting software, make sure all customer invoices are issued as Peppol BIS invoices, and set up receipt and archiving of incoming e-invoices. Use the temporary increased investment deduction for e-invoicing software.
Penalty
Fixed administrative fines for issuing non-compliant invoices (escalating for repeat offences)
Sources
- European Commission – eInvoicing in Belgium (country factsheet) (ec.europa.eu)
- Loyens & Loeff – Three-month grace period for mandatory B2B e-invoicing in Belgium (www.loyensloeff.com)
Last verified 7 September 2026. Informational only, not legal advice.