E-Invoicing in Belgium in 2026: Mandates and Deadlines
E-Invoicing in Belgium: Deadlines, Mandates, and How to Prepare
Despite fast-approaching deadlines, many companies remain unprepared for mandatory e-invoicing. A recent BDO study reveals that only a third of Belgian companies have started implementation, while a quarter haven’t even begun.
With the upcoming mandatory B2B e-invoicing in Belgium, the window for action is closing. For businesses operating in Belgium, now is the time to act. Early preparation reduces risk, ensures continuity, and positions your operations for long-term efficiency.
The Current State of Electronic Invoicing in Belgium
Belgium has made strong progress in e-invoicing, especially in the public sector. Since January 1, 2017, federal government suppliers have been required to issue electronic invoices for contracts over EUR 30,000—a mandate that expanded in October 2023 to include smaller contracts. Invoices under EUR 3,000 remain exempt.
This change complies with EU Directive 2014/55/EU, using the Peppol network for secure invoice exchange. All federal authorities and many regional ones, particularly in Flanders (which adopted e-invoicing in 2015), rely on the Mercurius platform for B2G invoice receipt. Brussels and Wallonia have followed more gradually.
Invoices must adhere to the EN 16931 structured format standard, ensuring interoperability across EU member states.
While B2B e-invoicing is currently voluntary, the Royal Decree of July 14, 2025, confirms that Belgium will transition to mandatory B2B e-invoicing in 2026.
Upcoming Changes and Timeline for Mandatory e-Invoicing in Belgium
January 1, 2026
The first milestone is January 1, 2026, when mandatory B2B e-invoicing will come into effect. This requirement applies to all VAT-taxable entities with a fixed establishment in Belgium conducting B2B transactions. Businesses must issue structured e-invoices using the Peppol network, in compliance with the EN 16931 standard.
However, not all entities are affected. The mandate does not apply to:
- Businesses performing exclusively VAT-exempt activities under Article 44 (e.g., healthcare, education, cultural services)
- Entities in bankruptcy
- Those applying the flat-rate VAT scheme under Article 56
- Cross-border supplies where a Belgian VAT number isn’t required
January 1, 2028
In January 2028, Belgium will introduce a near-real-time e-reporting system. While technical specifics are still being finalized, the initiative is expected to align with the EU’s VAT in the Digital Age proposal.
ViDA’s Role in Shaping Belgian E-Invoicing
The VAT in the Digital Age (ViDA) initiative is the European Commission’s blueprint for transforming VAT systems to meet the demands of an increasingly digital economy. Its three pillars include:
- Digital reporting requirements
- Platform economy reform
- Single EU VAT registration
The upcoming mandates for near real-time reporting and e-invoicing in Belgium place it at the forefront of ViDA-aligned reforms. By enforcing Peppol-based structured invoicing and planning automatic transaction reporting, Belgium is echoing ViDA’s call for real-time data exchange and harmonized formats. Furthermore, Belgium’s approach promotes pan-European interoperability, reducing administrative burdens for cross-border businesses.
While the ViDA rollout may be delayed at the EU level due to concerns from member states with legacy systems, Belgium appears committed to advancing ahead of the curve. Its gradual shift toward a 5-corner model reflects ViDA’s emphasis on standardizing infrastructure across Europe while maintaining local flexibility.
5 Best Practices for Compliance
1. Audit Your Invoicing Processes
Start with a thorough review of your current invoicing workflows. Identify where manual processes exist, what formats are being used, and whether your system can support structured e-invoicing (e.g., UBL). Understanding your gaps early allows for proactive correction.
2. Choose the Right Technology
Adopt solutions that support Peppol standards (such as UBL format and AS4 protocol). Your invoicing system must be able to send and receive data securely and in compliance with EU regulations. Look for EDI platforms that offer end-to-end integration with your existing ERP and accounting software, like Comarch e-Invoicing.
3. Train Your Teams
Ensure cross-functional alignment. Finance, legal, and IT departments need to understand their role in maintaining compliance.
4. Work with a Certified Provider
Partner with a Peppol-certified access point like Comarch, which handles secure invoice exchange and ensures compliance with Belgian and EU requirements. Certified providers offer built-in validation, error handling, and direct connectivity to the Peppol network.
5. Test Early
Don’t wait for January 2026. Begin pilot programs and testing as soon as possible to minimize disruptions. Early implementation reduces risks, allows for staff onboarding, and ensures your systems are fully operational before the mandate takes effect.
Tips For American and Canadian Companies Operating in Belgium
Unlike the US and Canada, where federal VAT systems do not exist, and e-invoicing remains largely voluntary, Belgium enforces VAT regulations with strict compliance deadlines. From 2026, Belgian B2B invoices must be sent via Peppol, with real-time reporting to follow in 2028.
Even if your company is headquartered in North America, your Belgian branches must comply with these local laws. Failure to do so may lead to tax reporting issues, operational delays, or financial penalties.
Here’s how to prepare:
- Track global mandates. Monitor developments in e-invoicing and VAT regulations across all jurisdictions where your company operates.
- Evaluate your invoicing systems. Assess whether your ERP or financial software can support Peppol connectivity and meet EN 16931 structured invoice format standards.
- Choose a trusted global partner. Partner with a provider like Comarch that has proven experience navigating European e-invoicing mandates and can ensure end-to-end compliance.
- Prioritize integration. Ensure centralized visibility while maintaining compatibility with regional invoice formats and tax requirements.
- Use Europe as a testbed. Leverage your Belgian rollout to prepare for future mandates in North America, where e-invoicing initiatives are beginning to gain momentum.
Prepare for e-Invoicing in Belgium Now or Pay Later
Belgium’s upcoming e-invoicing mandate in January 2026 and its near-real-time reporting obligation in 2028 are confirmed and fast approaching. These changes are part of a larger European and global push toward digital tax compliance. Proactive preparation allows your business to avoid last-minute disruptions, reduce compliance risk, and benefit from early efficiency gains.
With over 60 countries covered, Comarch e-Invoicing offers a secure, legally compliant solution that connects seamlessly with your internal systems and meets Belgium’s Peppol-based requirements. Our platform validates data accuracy, ensures document authenticity, and integrates effortlessly with government platforms and ERP systems.
Let us help you stay ahead of the curve. Book a free, no-obligation consultation today and take the first step toward smooth e-invoicing implementation.
