Mandatory electronic invoicing in Belgium since 2026: what you need to know

B2B electronic invoicing has been mandatory since 1 January 2026

Since 1 January 2026, every VAT-registered business established in Belgium must issue and receive its invoices in structured electronic format for its B2B transactions. The obligation stems from the Law of 6 February 2024, with the Royal Decree of 8 July 2025 setting out how it applies in practice. It follows the obligation already in force for B2G transactions (to public administrations).

A tolerance period applied during the first three months (January to March 2026), when no penalties were imposed. That tolerance has now expired.

Which format is required?

The invoice must be structured and compliant with the European standard EN 16931, in Peppol BIS format, and transmitted as a rule over the Peppol network. A plain PDF sent by email does not meet the obligation.

What is PEPPOL?

PEPPOL (Pan-European Public Procurement OnLine) is a standardised European network for exchanging electronic business documents. It guarantees that invoices are transmitted securely, in a standardised way and in line with European standards.

Unlike a plain PDF, a PEPPOL invoice is a structured document (UBL format) that accounting software can process automatically. This means:

• Fewer manual entry errors
• Faster invoice processing
• Automatic, compliant archiving
• Interoperability with all your business partners in Europe

Who is concerned?

All businesses registered for VAT and established in Belgium are concerned, whatever their size:

• Freelancers
• SMEs
• Large companies
• Liberal professions

Careful: the VAT franchise scheme is not an exception

This is the most widespread misconception, and the most costly one. If you fall under the VAT franchise scheme for small businesses (annual turnover not exceeding EUR 25,000, article 56bis of the VAT Code), you are covered by the obligation.

The real exceptions

• Taxable persons not established in Belgium and without a fixed establishment
• Taxable persons under the flat-rate scheme (article 56 of the VAT Code), exempt until 1 January 2028 at the latest
• Transactions exempt under article 44 of the VAT Code
• Sales to private individuals (B2C), which are not concerned

How to become compliant

1. Choose a PEPPOL-compatible solution

You need a PEPPOL Access Point to send and receive invoices. DIGIPOSA, through its Digiposapp application, gives you direct access to the PEPPOL network without technical complexity.

2. Register on the PEPPOL network

Registration on the PEPPOL network is done via your VAT number. DIGIPOSA handles the entire registration procedure for you.

3. Adapt your processes

Your sales invoices are created directly in a structured format. Purchase invoices received via PEPPOL are automatically available in your dashboard.

Not compliant yet?

With the tolerance period over, there is no room left to wait. Getting compliant now gives you time to:

• Train your team
• Test the process with your partners
• Identify and resolve any issues
• Benefit from the time savings and efficiency on invoice processing

DIGIPOSA supports you

With Digiposapp, becoming compliant is simple:

• Intuitive creation of invoices, credit notes and quotes
• Automatic sending and receiving via PEPPOL
• Centralised dashboard for all your documents
• BOB50 export carrying your accounting entries, plus UBL export to any modern accounting software
• Affordable pricing from EUR 17.80/month

Join the businesses that already trust DIGIPOSA and get compliant with peace of mind.

Discover Digiposapp →