E-invoicing in Belgium

Key facts

Model

Post-audit: invoices are exchanged between the parties; no tax-authority clearance before delivery.

Formats

• Peppol BIS Billing 3.0
• EN 16931

Network / platform

Peppol

Archiving period

10 years

Penalties

Not stated in the sources we checked

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

1. 1 November 2022B2GIn forcesend

   Federal public contracts >= EUR 215,000 (tenders published on or after this date): suppliers must issue e-invoices

2. 1 May 2023B2GIn forcesend

   Federal public contracts >= EUR 30,000 (tenders published on or after this date)

3. 1 November 2023B2GIn forcesend

   Federal public contracts below EUR 30,000 (tenders published on or after this date); contracts below EUR 3,000 exempt

4. 1 January 2026B2BIn forcesend and receive

   All domestic B2B transactions between Belgian VAT-liable entities (structured e-invoice exchanged between the parties' systems; PDF by e-mail no longer sufficient)

5. 2028(not legally fixed)B2BAnnounced

   Near real-time electronic VAT reporting (e-reporting) planned, replacing the annual sales listing

Details and caveats

Peppol is the default exchange method; alternatives only by mutual agreement and must be convertible to EN 16931. Mercurius is the central B2G hub (Peppol-aligned); Hermes is a temporary government service that converts structured invoices for recipients not yet equipped. Regional B2G mandates: Flanders since 2017, Brussels-Capital since 1 Nov 2020, Wallonia since 2022. Excluded from B2B scope: foreign entities only VAT-registered in Belgium, certain VAT-exempt activities, intra-community supplies. EC factsheet last updated Aug 2025. Archiving: invoices, copies, accounting books and other documents must be kept for 10 years, for invoices from 1 January of the year after issue (FPS Finance). The FPS Finance applied a tolerance period in Q1 2026: no penalties for offences specific to the new obligation if the business can show it took timely and reasonable steps (einvoice.belgium.be, 18 Dec 2025).

ERP support in Belgium

• Dynamics 365 Business Central — via access-point provider
• Dynamics 365 Finance & Operations — native support
• NetSuite — via add-on
• Odoo — native support

FAQ

Related

• Which European countries mandate B2B e-invoicing?
• Receiving vs sending: phased e-invoicing obligations
• E-invoicing checklist for multi-country companies
• Is your ERP ready for e-invoicing mandates?
• EU level: ViDA and cross-border digital reporting
• Recorded rule changes
• VAT rates in Belgium
• VAT number format for Belgium
• Country code BE (ISO 3166-1)