Belgium's B2B e-invoicing mandate: what changed in 2026

Since 1 January 2026, nearly all invoices between Belgian businesses liable to VAT must be structured electronic invoices, in practice exchanged over the Peppol network. For those transactions, a PDF sent by email is no longer the invoice; the structured e-invoice is.

This post explains the Belgian rules as the Belgian authorities describe them. Other countries follow their own timetables, so if you also invoice abroad, check each country separately. And because rules get refined, confirm the details for your business with your accountant or on the official Belgian e-invoicing site.

What the obligation covers

Question	Short answer (Belgium)
Since when?	Invoices drawn up from 1 January 2026, whenever the work itself was done
Between whom?	Belgian enterprises liable to VAT, invoicing each other
Sales to consumers?	Not covered: supplies to individuals for their private use are outside it
Small businesses on the VAT exemption scheme?	Covered
Foreign businesses without a Belgian establishment?	Not subject, according to the official FAQ, though the law was being amended on this point
Which network?	Software connected to the Peppol network, following the European e-invoicing standard

What counts as an invoice now

A structured e-invoice is data, not a picture of a document. Your software produces it in a standard format, and the customer's software reads it line by line, without anyone retyping amounts. Under the Belgian rules, that structured file is the legal invoice for covered transactions.

• A PDF is optional. You may still send a PDF copy as a courtesy, but the customer cannot reject an e-invoice because no PDF was attached.
• Attachments travel with the invoice. Supporting documents that belong to an invoice go through the same channel, not in a separate email.
• Both sides need to be connected. Sending is half of it. You also need to be able to receive structured invoices from your suppliers.

New to the network itself? Start with what Peppol is and how it works.

The early months of 2026

The start date was not postponed, but the authorities announced some room to adapt:

• A tolerance period. The FPS Finance said it would not apply penalties during January, February and March 2026 to businesses that could show they had taken timely and reasonable steps to comply. In the meantime, those businesses still had to invoice, for example with a PDF by email.
• Self-billing. Where software could not yet handle self-billed invoices, the administration announced flexibility until 30 June 2026.
• Penalties after that. The official FAQ warns that both a supplier and a customer that are not ready risk a penalty.

What comes next: e-reporting

In this opening phase, invoice data is not forwarded to the government. The federal coalition agreement for 2025 to 2029 mentions e-reporting, where invoice data would also reach the tax authority, with a provisional timing of 2028. At the time of writing it had not been written into Belgian law, so treat it as a likely next step rather than a fixed date.

How to get ready, step by step

1. Check that you are in scope. If you are established in Belgium, liable to VAT and invoice other Belgian businesses, you almost certainly are.
2. Choose software that sends and receives. It needs a connection to the Peppol network through an access point. The guide to choosing a Peppol access point explains what that is.
3. Register to receive. Your customers' software looks you up on the network before sending, so make sure you can be found.
4. Clean your customer data. VAT numbers, company numbers and addresses must be right, because the receiving software checks them.
5. Update your invoice routine. Agree who finalizes invoices, who checks that each one reached the customer, and what happens when the network reports a problem.
6. Test with a friendly customer. Send one invoice, confirm it arrived and was read correctly, then roll out.
7. Plan the receiving side. Decide who checks incoming supplier invoices and how they are approved. A checklist for receiving Peppol invoices helps.

What to ask your software provider

Whichever invoicing software you use, ask it a few direct questions before you rely on it for Belgian invoices. Does it send structured e-invoices over Peppol, or just produce PDFs? Does it also receive them, and where do incoming supplier invoices land for someone to check? Which access point does it connect through, and is that a certified PEPPOL access point? Who registers your business on the network so customers can find you? And what does sending or receiving cost? How access is usually priced is covered in does e-invoicing cost extra?

Frequently asked questions

Is Peppol mandatory in Belgium?

The law requires structured electronic invoices between Belgian businesses liable to VAT, and the authorities point businesses to software connected to the Peppol network. In practice, Peppol is how Belgian businesses exchange them.

Do I need to e-invoice my consumer customers?

No. Supplies to individuals for their private use are outside the Belgian B2B obligation. You keep invoicing consumers as before.

Does the obligation apply to my foreign customers?

The 2026 obligation covers invoices between Belgian enterprises. Invoicing customers in other EU countries follows separate rules, which the EU is also moving toward e-invoicing over the coming years.

Can I keep sending PDFs for a while?

Not as the invoice for covered transactions. The early 2026 tolerance was for businesses that had already taken steps to comply, and it was limited in time. A PDF can still travel alongside the e-invoice as a copy.