E-Invoicing in Belgium
Belgium is moving toward a fully digital tax system to reduce the VAT gap and streamline business operations. As of January 1, 2026 , the Belgian government will implement a mandatory electronic invoicing model for all domestic B2B transactions.
This guide outlines the new requirements and how your business can prepare using Quaderno and the Peppol network.
🇧🇪 The 2026 B2B Mandate
The Belgian "big bang" rollout begins on January 1, 2026. From this date, nearly all VAT-registered businesses established in Belgium must exchange invoices in a structured electronic format for domestic transactions.
This mandate specifically targets domestic B2B transactions —those occurring between two Belgian VAT-liable entities.
It is important to note that standard PDF invoices and paper documents will no longer be considered legally valid for these transactions. Instead, all invoices must adhere to the European EN 16931 standard (specifically the Peppol BIS 3.0 format).
The Belgian government has designated Peppol as the default and mandatory exchange framework for this transition. While businesses may agree on alternative structured formats, they are legally required to maintain the technical capability to receive invoices via the Peppol network.
Who is affected?
The mandate applies to all enterprises established in Belgium that are registered for VAT, including SMEs, large corporations, and foreign companies with a permanent establishment in the country. Currently, B2C transactions and certain exempt transactions (under Article 44 of the VAT Code) remain outside the scope of this mandate.
⚖️ Penalties for Non-Compliance
To ensure the success of the transition, the government has introduced specific administrative fines for businesses that fail to adopt the technical capability to send or receive structured invoices:
- First Offense: €1,500
- Second Offense: €3,000
- Subsequent Offenses: €5,000
Note on Compliance: A three-month tolerance period is confirmed through March 31, 2026, during which administrative fines will be waived for businesses that can demonstrate they are making active, documented efforts to implement the new system.
🚀 How to Get Started with Quaderno
Ready to comply? Follow our step-by-step guide to activate Peppol and complete your KYC verification.