Belgium B2B
E-Invoicing: Mandatory Requirements
Belgium’s B2B e-invoicing framework is a government-mandated system requiring Belgian VAT-registered businesses to exchange structured electronic invoices for domestic transactions, in line with the European standard EN 16931.
How mandatory e-invoicing will impact business in belgium
key implementation dates
Keep track of key dates and einvoicing mandates in Belgium
Since 1 January 2026, structured electronic invoicing has become mandatory for domestic B2B transactions between Belgian VAT-registered entities, using formats compliant with the European standard EN 16931.
Belgium’s B2B E-Invoicing Overview
Implementation
Mandatory from 1 January 2026 for domestic B2B transactions between Belgian VAT-registered businesses, with a transitional grace period until March 2026
Tax Authority
Belgian Federal Public Service Finance (FPS Finance)
Format
Structured electronic invoices compliant with EN 16931, typically exchanged via the Peppol network
Digital Signature
A digital signature is not mandatory, provided authenticity and integrity are ensured through the Peppol framework and compliant systems
Archiving
Invoices must be archived electronically for a minimum of 7 years, in line with Belgian VAT regulations
Other Belgian regulations
B2G e-Invoicing (Mercurius), Intrastat Reporting, Cross-Border Payment Reporting (CESOP)
Want to know how Code10 can help your SAP system comply with regulations in Belgium?
Frequently asked questions
Which businesses are required to comply with Belgium’s B2B e-invoicing mandate?
The obligation applies to all businesses established in Belgium that are registered for VAT and carry out domestic B2B transactions. This includes companies of all sizes, from large enterprises to SMEs and self-employed professionals, provided both the supplier and the customer are Belgian VAT-registered entities.
Does the Belgian B2B e-invoicing obligation apply to cross-border transactions?
No. The Belgian B2B e-invoicing mandate applies only to domestic transactions between Belgian VAT-registered businesses. Cross-border transactions, including invoices issued to or received from foreign entities, are currently outside the scope of the mandatory requirement.
Are there any exemptions from mandatory B2B e-invoicing in Belgium?
Certain transactions are excluded from the scope of the mandate, such as B2C transactions and specific VAT-exempt supplies. Additionally, invoices issued to or received from non-Belgian entities are not subject to the obligation. However, the general rule is that most domestic B2B transactions between VAT-registered businesses must comply.
Does Belgium require real-time invoice reporting together with e-invoicing?
No. Belgium does not currently require real-time or near real-time invoice reporting as part of its B2B e-invoicing mandate. The obligation is limited to the exchange of structured electronic invoices, although a separate digital VAT e-reporting system is planned for implementation from 2028.
Can foreign companies registered for VAT in Belgium be affected?
Yes. Foreign companies that are VAT-registered in Belgium and issue invoices for domestic B2B transactions may be subject to the mandatory e-invoicing requirement, depending on their establishment status and the nature of the transaction. Each case should be assessed individually to determine whether the obligation applies.
Our Approach to SAP Integration and B2B E-Invoicing Compliance
The introduction of mandatory B2B e-invoicing in Belgium represents a significant shift for VAT-registered companies operating in the domestic market. Businesses will be required to exchange structured electronic invoices compliant with the European standards through interoperable networks such as Peppol. This means that ERP systems must be capable of generating, validating and transmitting compliant invoice data in a fully automated and secure way.
At Code10, we support this transition through a combination of SAP Standard implementation and advance eCompliance integration delivered via our eCompliance Hub. We maximize SAP’s native functionalities wherever applicable and develop targeted enhancements when regulatory or technical requirements go beyond standards capabilities. Our approach ensures structured invoice generation, format validation and secure transmission through certified Peppol Access Points, enabling organizations to meet Belgian B2B obligations efficiently and with full technical reliability.
