E-invoicing in Belgium: the Peppol obligation since 1 January 2026

Timeline

1. 1 November 20225,16Mandatory e-invoicing to public contracting authorities for contracts at or above the EU publication thresholdSuppliers on Belgian public contracts and concessions at or above the EU publication threshold, published from this datePublic sector (B2G)Royal Decree of 9 March 2022 (published 31 March 2022): first day of the month after six months from publication; date stated by the EU Commission factsheet.
2. 1 May 20235,16Mandatory e-invoicing to public contracting authorities for contracts from €30,000 excl. VATSuppliers on Belgian public contracts and concessions below the EU threshold but of €30,000 excl. VAT or more, published from this datePublic sector (B2G)Royal Decree of 9 March 2022: first day of the month after twelve months from publication; date stated by the EU Commission factsheet.
3. 1 March 202415,6Mandatory e-invoicing to public contracting authorities for contracts below €30,000 excl. VATSuppliers on Belgian public contracts above €3,000 excl. VAT; federal contracting authorities also require e-invoices below €3,000Public sector (B2G)Postponed from 1 November 2023 by the Royal Decree of 4 September 2023; the EU Commission factsheet still shows the old date.
4. 1 January 20261,2,7,8Mandatory B2B e-invoicing: issue and receive structured e-invoices (Peppol BIS over Peppol by default)VAT-registered businesses established in Belgium, for domestic supplies to Belgian VAT-registered businessesIssue and receive
5. 20 February 20263,11Law of 10 February 2026 in force: fallback rule (no structured e-invoice required if the customer technically cannot receive one; an ordinary invoice is still due) and exclusion of non-established customersAll businesses in scope of the B2B obligationOtherThe FPS Finance already applied both measures administratively from 1 January 2026.
6. Today, 3 October 2026
7. 202812,14,17Near real-time e-reporting of invoice data by supplier and customer, replacing the annual client listingBelgian VAT-registered businesses in scope of the e-invoicing obligationReportnot officially confirmedPreliminary draft law approved by the Council of Ministers on 18 July 2026 and sent to the Data Protection Authority and the Council of State; not yet adopted. The FAQ cites the federal coalition agreement (timing: 2028); the 1 January 2028 start date appears only in secondary sources.
8. 1 July 203012Digital reporting for intra-EU transactions under the EU ViDA package, to be implemented in Belgian law by this date at the latestBusinesses making intra-EU B2B transactionsReportBelgian implementing legislation not yet published.

Rules at a glance

Formats

Peppol BIS Billing 3.0 (UBL)(required)2,16
Other EN 16931 format with a syntax listed under Directive 2014/55/EU (only by mutual agreement)(accepted)2,3

Who is in scope

Taxable persons established in Belgium (seat or fixed establishment) that supply a customer registered for VAT in Belgium. This includes small businesses under the VAT exemption scheme (annual turnover up to €25,000); farmers under the special agricultural scheme must at least be able to receive e-invoices. Not obliged to issue: bankrupt taxable persons, businesses making only supplies exempt under Article 44 of the VAT Code, businesses under the flat-rate scheme (Article 56, ending on 1 January 2028 at the latest) and non-established businesses without a fixed establishment, even if VAT-registered in Belgium. Not obliged to receive: businesses making only Article 44-exempt supplies and non-established businesses without a fixed establishment.1,3,6,10,11

Thresholds and phases

No turnover threshold for B2B: the obligation applies regardless of size, including small businesses under the VAT exemption scheme (annual turnover up to €25,000). B2G: public contracts with an estimated value of €3,000 excl. VAT or less are exempt unless the procurement documents require e-invoices; federal contracting authorities require them below €3,000 since 1 March 2024.6,5,15

B2B

Mandatory1,7,8Domestic supplies between Belgian VAT-registered businesses since 1 January 2026.

B2G (public sector)

Mandatory5,15,6Phased in from November 2022 by contract value; contracts of €3,000 excl. VAT or less are exempt unless the procurement documents require e-invoices.

B2C

Voluntary6,16Invoices to private individuals are outside the obligation; structured e-invoices are allowed with the customer's consent.

Transmission

Peppol network2,8,16Peppol 4-corner network via a certified access point by default; another digital channel only by mutual agreement, and every business must still be able to send and receive Peppol BIS. A customer cannot impose its own portal without the supplier's consent.

Reporting

No e-reporting yet: no invoice data is sent to the administration. A preliminary draft law on dual near real-time e-reporting (supplier and customer), which would replace the annual client listing, was approved by the Council of Ministers on 18 July 2026 and sent for advice; the federal coalition agreement targets 2028. Reporting of intra-EU transactions under ViDA is to be implemented by 1 July 2030 at the latest.12,14

Transition and tolerance

General tolerance from 1 January to 31 March 2026 (no fines for e-invoicing-specific offences if the business took timely and reasonable steps); it has ended. A targeted tolerance for self-billing runs until 30 June 2026 inclusive. Fallback rule: if the customer technically cannot receive a structured e-invoice, the supplier issues an ordinary invoice (paper or e.g. PDF), and the customer must become able to receive without delay. In exceptional cases fines may be waived after an individual review.9,10,11,3

Penalties

Not having the technical means to issue and receive structured e-invoices: €1,500 for the first infringement, €3,000 for the second and €5,000 for each further one; a further infringement only counts if found at least three months after the previous fined one. Late or otherwise non-compliant e-invoices (including technical format and transmission rules) fall under the existing invoice fine scales of Royal Decree No. 44, and VAT deduction can be refused if authenticity and integrity cannot be shown.2,13

Archiving period

7 years13,4Counted from 1 January of the year after issue; the seven-year period (previously ten) applies to VAT that became chargeable from 1 January 2023 (Law of 18 December 2025, Article 101). 15 or 25 years for invoices linked to VAT revision on immovable investment goods and buildings let with VAT.

Archiving requirements

Paper or electronic storage in any format, provided authenticity of origin, integrity of content and legibility are guaranteed until the end of the retention period; keeping the original XML is strongly recommended. Businesses established in Belgium store invoices in Belgium unless they are kept electronically with full online access from Belgium. Cloud storage and third-party providers are allowed; no prior approval by the FPS Finance is required.13

Authority

FPS Finance (VAT rules) and FPS BOSA (e-invoice portal, Belgian Peppol Authority)

Sources

1. Loi du 6 février 2024 modifiant le Code de la taxe sur la valeur ajoutée et le Code des impôts sur les revenus 1992 en ce qui concerne l'introduction de l'obligation de facturation électronique (Moniteur belge, 20 February 2024)Moniteur belge / FPS FinanceOfficial source, checked 3 October 2026
2. Arrêté royal du 8 juillet 2025 modifiant les arrêtés royaux nos 1, 8 et 44 en matière de TVA en ce qui concerne les factures électroniques structurées (Moniteur belge, 14 July 2025)Moniteur belge / FPS FinanceOfficial source, checked 3 October 2026
3. Loi du 10 février 2026 portant des dispositions diverses en matière de taxe sur la valeur ajoutée (Moniteur belge, 20 February 2026)Moniteur belge / FPS FinanceOfficial source, checked 3 October 2026
4. Loi du 18 décembre 2025 portant des dispositions diverses, art. 97 and 101 (retention period in Article 60 VAT Code changed from ten to seven years, for VAT chargeable from 1 January 2023) (Moniteur belge, 30 December 2025)Moniteur belgeOfficial source, checked 3 October 2026
5. Arrêté royal du 9 mars 2022 fixant les modalités relatives à l'obligation pour les opérateurs économiques en matière de facturation électronique dans le cadre des marchés publics et des contrats de concession (Moniteur belge, 31 March 2022)Moniteur belgeOfficial source, checked 3 October 2026
6. Pour qui la facturation électronique deviendra-t-elle obligatoire ?FPS BOSA / FPS Finance (e-facture portal)Official source, checked 3 October 2026
7. Structured electronic invoices between companies are compulsory since 2026FPS BOSA / FPS Finance (e-invoice portal)Official source, checked 3 October 2026
8. Questions générales sur l'obligation B2B (FAQ)FPS BOSA / FPS Finance (e-facture portal)Official source, checked 3 October 2026
9. Period of tolerance during the first three months of 2026 (18 December 2025)FPS BOSA / FPS Finance (e-invoice portal)Official source, checked 3 October 2026
10. Fin de la période de tolérance pour l'e-facturation (7 April 2026)FPS BOSA / FPS Finance (e-facture portal)Official source, checked 3 October 2026
11. E-facturation : mesures en matière de TVA à partir du 1er janvier 2026 (19 December 2025)FPS BOSA / FPS Finance (e-facture portal)Official source, checked 3 October 2026
12. Questions générales sur l'e-reporting (FAQ)FPS BOSA / FPS Finance (e-facture portal)Official source, checked 3 October 2026
13. Comment conserver des factures reçues via la facturation électronique ? (8 April 2026)FPS BOSA / FPS Finance (e-facture portal)Official source, checked 3 October 2026
14. Instauration de l'obligation de rapportage électronique des données de facturation (Council of Ministers, 18 July 2026)FPS Chancellery of the Prime Minister / Minister of FinanceOfficial source, checked 3 October 2026
15. Au Moniteur : l'arrêté royal « cautionnement et facturation électronique » (25 September 2023)FPS BOSAOfficial source, checked 3 October 2026
16. eInvoicing in Belgium (country factsheet, last updated 6 March 2026)European CommissionOfficial source, checked 3 October 2026
17. Belgium announces proposed e-reporting requirements beginning in 2028EY Global Tax NewsSecondary source, checked 3 October 2026

What changed

• 3 October 2026Clarified that Belgium's seven-year retention period applies to VAT that became chargeable from 1 January 2023 (Law of 18 December 2025, Article 101).
• 3 October 2026The 1 July 2030 date for ViDA intra-EU digital reporting is a 'by this date at the latest' deadline for Belgian implementing law, not a fixed start date.