Belgium: Regulatory updates
The Belgian Digital Shift: A Peppol-First Compliance Ecosystem
The Belgian Digital Compliance Landscape
The 2026 B2B Mandate & Peppol Integration
Belgium’s digital fiscal transformation is now anchored by mandatory structured B2B e-invoicing, in force since 1 January 2026. Leveraging the Peppol (Pan-European Public Procurement Online) network, this shift requires businesses to move beyond PDFs and adopt structured XML data exchange, ensuring compliance through seamless automation and robust integration with your existing ERP systems.
Strategic Alignment & Future Roadmap
Belgium: E-Invoicing and Digital Tax Reporting Overview
Belgium B2B e-Invoicing (Peppol)
Mandatory B2B e-invoicing has applied in Belgium since 1 January 2026, requiring businesses in scope to exchange structured electronic invoices compliant with the European standard EN 16931, primarily through the Peppol network. The general administrative tolerance period ended on 31 March 2026, meaning companies must now operate under the mandatory framework without relying on the initial implementation flexibility.
Belgium VAT e-Reporting — Proposed Framework
Belgium B2G e-Invoicing (Mercurius)
Belgium’s B2G electronic invoicing framework is built around Mercurius, the federal service that enables the exchange of structured electronic invoices with public sector entities. In line with the EU e-Invoicing Directive, electronic invoicing is mandatory for suppliers working with Belgian public administrations. Invoices must comply with the European standard and are typically exchanged via Peppol-based access points.
Belgium Cross-Border Reporting (CESOP)
CESOP (Central Electronic System of Payments) is the EU-wide reporting system for cross-border payments, applicable in Belgium as in all EU Member States. Under this regulation, payment service providers must report qualifying cross-border payment data to the Belgian tax authorities, which is then shared at EU level to support VAT fraud detection and compliance.
Belgium Intrastat Reporting
Intrastat remains mandatory in Belgium for reporting intra-EU movements of goods above defined thresholds. Businesses must submit periodic declarations detailing dispatches and arrivals of goods between EU Member States, ensuring statistical and fiscal transparency in cross-border trade.
Code10 is your trusted partner for eCompliance and SAP integration
At Code10, we leverage our extensive experience in worldwide eCompliance to support enterprises in achieving regulatory conformity across diverse jurisdictions. Our strategy centers on a powerful hybrid model: we maximize SAP Standard capabilities to ensure future-proof architectures, while deploying our own specialized solutions to bridge technical gaps. This dual approach ensures that even the most complex local requirements—such as TicketBAI in Spain or SAF-T in Poland—are integrated seamlessly into a secure, audit-ready environment.
Through our dedicated eCompliance Hub, we centralize regulatory knowledge and technical frameworks to connect SAP environments with e-invoicing networks, tax authorities and government platforms. We help organizations manage regulations already in force while preparing their systems for upcoming legislative and technical changes.
