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Belgium's e-invoicing regulation timeline

View current and upcoming regulation →

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Executive summary

Belgium is transitioning to mandatory electronic invoicing for B2B transactions (B2G invoicing mandate is already in effect). Key requirements:
  • Format: Invoices must follow the European EN 16931 standard, with Peppol BIS in UBL format as the default and preferred format.
  • Network: Peppol will be the default channel for transmitting electronic invoices.
  • Technical capability: All taxpayers must have the technical capability to issue and receive e-invoices via Peppol, even when using alternative platforms.
  • PDF invoices: Sending a PDF invoice by email or via a platform will no longer be enough to be compliant.
By 2028, Belgium plans to implement a comprehensive Peppol-based five-corner model that integrates e-invoicing with near real-time e-reporting, replacing the annual customer listing report. This system aims to reduce Belgium’s estimated €4.8 billion annual VAT gap. Invopop provides Peppol integration solutions through its apps and integrations with platforms like Stripe, Chargebee, and Netsuite to ensure compliance.

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Invoicing in Belgium

Belgium is evolving toward full digitalization of invoicing, with B2G Peppol enforcements already in place, with upcoming requirements for B2B in 2026 through 2028 when e-reporting becomes mandatory through a Peppol-based five-corner model.
Peppol will be mandatory for companies from January 1st, 2026.
Belgium’s upcoming e-reporting and fiscalization regulation enforcement requires businesses to use the Peppol network to issue invoices.
ModelsB2B
FormatPeppol BIS
InfrastructurePeppol
ModelPeppol
Scope & DeadlineAll B2B invoices from Jan 1, 2026; mandatory for suppliers to public authorities.
AgencyService Public Fédéral Finances
Invopop SupportPeppol
https://assets.invopop.com/apps/peppol/icon.svg

Peppol

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E-reporting

Belgium plans to adopt a Peppol-based five-corner model in 2028, integrating e-invoicing with near real-time e-reporting. This new system will replace the annual customer listing report and is designed to reduce the country’s VAT gap, currently estimated at around €4.8 billion per year. Businesses will be able to comply using either certified e-invoicing service providers or adapted ERP, invoicing, or accounting software, though participation through service providers will not be mandatory.

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Regulation

Belgium is adopting the Peppol BIS 3.0 standard which is fully compliant with the EU EN 16931 Standard.Peppol BIS 3.0 documents that are created and sent must comply with all the rules that are defined for the CORE invoice or the CIUS specification that it is based on. A CUIS is a custom invoice specification that can’t break the CORE standard. In the case of Belgium, the CIUS is the Peppol BIS 3.0 standard which extends the CORE standard.Invopop helps you generate compliant Peppol BIS 3.0 (UBL) invoices from a single open source format called GOBL, performing all the necessary validations and conversions to support compliant EN 16931 (CORE) + Peppol BIS 3.0 (CIUS) invoices and other document types.
The obligation does not apply to:
  • Foreign taxpayers not established in Belgium (even if VAT registered in Belgium)
  • Belgian entities exclusively engaged in exempt transactions (Article 44 VAT Code) – e.g., financial, medical, educational, social, sport, cultural sectors.
  • Bankrupt VAT-taxpayers (with still active VAT number)
  • A Belgian entity required to file regular periodic VAT returns and provide a Belgian VAT number. Thus if the customer doesn’t, the obligation may not apply.
  • A transaction must be subject to Belgian VAT (local taxable supply). The obligation does not apply for:
    • Transactions exempt under Article 44 VAT Code.
    • Transactions deemed to take place for VAT purposes in another Member State or outside the EU.
Peppol requires Invopop to collect proof of ownership for regulatory compliance. As outlined in Section 3.3 End user Identification of the Internal Regulations II document, key details such as VAT number, address, contact information, and company name must be provided and validated during registration.The mandatory fields for Peppol registration are:
  • Company name (fiscal name)
  • VAT number (tax ID)
  • Complete company address
  • Contact information
  • Peppol participant ID
  • Proof of ownership document
Proof of ownership can be:
  • An invoice with direct debit authorization
  • Any official document that proves you represent the company
  • Business registration certificate

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