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Belgium B2B VAT e-invoicing Jan 2026; new guidance

Belgium Federal Public Service issues new guidance for 1st January 2026 B2B e-invoicing

The Belgian Federal Public Service Finance has issued guidance to all taxpayers for the 2026 e-invoicing mandate. Thus will require all B2B transactions to adopt structured e-invoices – although there is no requirements yet for reporting of the invoice to the tax authorities.

The guidance covers:

  • Transactions requiring an e-invoice. From 1 January 2026, the structured electronic invoice will be mandatory for almost all transactions between Belgian VAT-depant companies (B2B). The obligation to issue structured electronic invoices does not apply to deliveries of goods or services to individuals for their private use (‘B2C’ or ‘business-to-consumer’).
  • Structure e-invoice format, based on EN 16931 format.  This enables automatic and electronic processing of it. Which means to be drawn up in the Peppol-BIS format. This is the stricter definition of an electronic invoice in VAT legislation. PDF may not be used after December 2025.
  • Technical rules: authenticity of origin, the integrity of the content and the readability
  • International invoices If the shipper or recipient is identified in a country outside Belgium, electronic invoicing is only permitted with the agreement of the recipient. The format and method of transfer are determined in bilateral consultation between sender and recipient.

20 February 2024 – The Bill legislating for mandatory B2B e-invoicing in Belgium has been gazetted, meaning it is now fully adopted for 1 January 2026.

Belgium is still waiting on permission from the European Commission to impose mandatory e-invoicing, and derogate from the EU VAT Directive (articles 218 and 232). It applied in October 2023.

Tax deductions on e-invoicing expenditure and investment

  • from 1 January 2025, the investment deduction for digital investments will be increased to 20%; and
  • for the taxable periods 2024 to 2027, small businesses and independent contractors using subscription plans can apply an increased fee deduction of 120% for billing programs.

Peppol-based e-invoicing for resident taxpayers

The new regime will be limited to Belgian-resident companies, local subsidiaries of foreign companies and non-resident businesses with a VAT registration and Fixed Establishment (premises, staff etc.).  However, an important update in this latest Bill is that potentially non-resident customers will have to accept e-invoices from their resident Belgian suppliers for domestic supplies.

It will be based on Peppol 4-corner model (so no direct govt reporting initially) – although other exchange platforms may be used by mutual agreement provided it is compliant with EU requirements. In the mid-term, an e-reporting regime will be introduced for B2C transaction reporting.

Belgium is long-term aiming for a 5-corner Peppol-model. As well as e-invoicing, this will include near-live e-reporting to replace the annual customer listing report. The aim is to help reduce the VAT Gap, the difference between forecast and actually collected tax. The latest Belgian VAT Gap is estimated by the EU to be €4.8bn per annum.

Learn about our VAT e-invoicing offering, which not only creates and submits e-invoices to global tax authorities, but is unique in providing full audit against local tax legislation. And since it is build on the same application as our VAT Filer, all of your sales or purchase e-invoices are fully reconciled to your VAT returns.

This would be before the Germany e-invoicing launch of January 2027. French e-invoicing is due September 2026. The EU’s mandatory ViDA e-invoicing has been delayed until July  2030.

Peppol-based regime

Belgium’s preferred plan is two staged: PEPPOL-based structured e-invoicing between taxpayers – 4-corner; then enhanced with Continuous Transaction Control pre-clearance with the tax authorities – 5-corner. Belgium is looking to synchronise with the EU VAT in the Digital Age plans for an EU standard on eInvoicing (EN 16931) system across the EU to ensure interpretability. Under the Digital Reporting Requirement pillar, there is a planned mandatory structured e-invoicing requirement in the EU for intra-community supplies from 2030 or later.

Currently, B2B e-invoicing is permitted without the requirement to produce a paper-invoice provided both partiers confirm their agreement and there are sufficient secure controls over the issuance, receipt and storage processes.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2030-35 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 2025 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany 2025-28 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland TBC Public consultation underway
Latvia Jan 2026 B2B e-invoices based on PEPPOL
Lithuania TBC E-invoicing platform being scoped
Moldova TBC Extension consultation for 2025
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland Feb 2026 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2025 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 Jan 2026? Pre-clearance B2B e-invoices; supplement to SII
Spain 3 Jan 2026? Certified e-invoicing software VERI*FACTU
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

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