The Belgian e-invoicing mandate
Belgium was one of the first EU countries to implement mandatory B2B e-invoicing. From January 1, 2026, all companies established in Belgium must be able to receive e-invoices through the Peppol network. For sending, the deadline is also immediate for most companies.
Jan 1, 2026
Date of entry into force
All B2B
Companies affected
Peppol
Exchange network
Technical requirements of the Belgian mandate
Format: Peppol BIS 3.0
Invoices must be in UBL 2.1 or CII format, following the Peppol BIS Billing 3.0 profile, which implements the EN16931 standard.
Exchange network: Peppol
Exchange must occur through the Peppol network using a certified Access Point. PDF invoices or email-sent invoices are not accepted.
Identification: Belgian company number
Both sender and receiver must be identified by their Belgian company number (KBO/BCE) in the Peppol identifier.
Archiving: 7 years
E-invoices must be archived for at least 7 years in complete and readable format.
FAQ — E-invoicing in Belgium
When did mandatory e-invoicing become effective in Belgium?
From January 1, 2026, all companies established in Belgium must be able to receive e-invoices via Peppol. The obligation to send is also effective from that date for most companies.
What happens if I keep sending PDF invoices to Belgian customers?
PDF invoices are not accepted as e-invoices under the Belgian mandate. Your customer can legally reject them and you may be exposed to tax penalties. The only valid format is Peppol BIS 3.0 through the Peppol network.
What is Peppol BIS 3.0?
Peppol BIS (Business Interoperability Specifications) 3.0 Billing is the standard technical profile for e-invoices on the Peppol network. It implements the European standard EN16931 and defines precise rules about the XML format (UBL 2.1 or CII) and mandatory fields.