# Belgium — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Belgium.

Country: Belgium
ISO 3166-1 alpha-2: BE
Region: Europe
Currency: EUR
Invopop coverage: Covered — available in production
Tax authority: Federal Public Service Finance (FPS Finance)
Tax authority website: https://finances.belgium.be
Archiving period: 7 years
E-signature requirement: not_required
Last updated: 2026-08-19 10:26:11

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | Peppol BIS | Peppol | Peppol | — | Mandatory for suppliers to public authorities since 2024 |
| B2B | Mandatory | Peppol BIS | Peppol | Peppol | — | All B2B invoices from 1 January 2026 |
| B2C | Not required | — | — | — | — | — |
| E-Reporting | Planned | — | Peppol | Peppol 5-corner | — | Peppol-based five-corner model with near real-time e-reporting from 2028 |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### Peppol BIS 3.0

The EN 16931-aligned UBL and CII profile carried over the Peppol network. Invopop generates Peppol BIS 3.0 from a single GOBL source and delivers it to the recipient's Access Point, converting any inbound documents back to GOBL.

- **EN 16931 aligned** — Every document is validated against the EN 16931 core standard and local Peppol BIS 3.0 CIUS rules before it reaches the network.
- **UBL 3.0 syntax** — Generated as Peppol BIS Billing UBL accepted by every Access Point on the network.
- **Single GOBL source** — The same input drives BIS 3.0 alongside any other downstream format you need.
- **Network-ready** — Pairs with the Peppol app for transmission, participant lookup, and inbound receipt.

Docs: https://docs.invopop.com/apps/peppol

### PDF

The universal visual invoice that works for any recipient. Invopop renders a branded, multilingual PDF from the same GOBL source, with every field the destination country requires, locale-correct formatting, and built-in email or webhook delivery.

- **Every field, every format** — PDFs include every field the destination country requires, automatically.
- **Localized in 10+ languages** — Issue invoices in English, Spanish, German, Italian, Portuguese, Arabic, Greek, Polish, and more, with locale-correct date and number formatting.
- **Built-in email delivery** — Invoices are emailed directly to clients from Invopop's domain or your own.
- **Invoices, credit notes and more** — Produce standard invoices, proforma invoices, credit notes, corrective documents, and receipts.
- **Customisable templates** — Templates support logo configuration, standard page layouts, and per-locale formatting.
- **Built on GOBL** — Rendered from GOBL, the open-source invoicing standard, for full transparency and no vendor lock-in.

Docs: https://docs.invopop.com/apps/pdf-generator

## Timeline

Dated milestones in this country's mandate rollout.

### 2024 — B2G e-invoicing mandatory

Suppliers to Belgian public authorities must send structured electronic invoices over Peppol.

### 1 JAN 2026 — Domestic B2B e-invoicing mandatory

Electronic invoicing became mandatory for domestic B2B transactions between Belgian VAT-registered parties. B2C and cross-border B2B remain out of scope.

### NOW — E-invoicing and e-reporting systems enforced to date

From January 1st 2026, all invoices must be delivered in the EN 16931 electronic format. Even though legislation doesn't mention Peppol, in practice it's the only compliant network in Belgium. Businesses supplying the public sector are already required to issue EN 16931 electronic invoices when the contract meets the criteria.

| System | Invopop support | Notes |
|---|---|---|
| Peppol | supported | Peppol is a standardized European network that enables the secure exchange of electronic business documents—such as invoices—between organizations using interoperable formats and certified access points. For B2G transactions in Belgium, invoices are routed through Mercurium transparently. |

### 1 JAN 2028 — E-reporting roll-out

Belgium plans to complement the e-invoicing mandate with an electronic reporting (e-reporting) regime enabling near-live data transmission.

### FUTURE (TBD) — VAT in the Digital Age (ViDA)

Belgium may extend real-time e-reporting or e-invoicing to all domestic and cross-border sales as part of the EU VAT in the Digital Age (ViDA) initiative.

## Regulations

- Belgian VAT Code, Article 44 (Exempt transactions)

## Integrations

- PDF Invoice
- Peppol BIS 3 0

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## Source

- Canonical page (human): https://www.invopop.com/coverage/belgium
- This document (markdown): https://www.invopop.com/coverage/belgium.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md
- Developer docs: https://docs.invopop.com/compliance/belgium