Belgium - e-invoicing mandate
B2B mandatory since 1 Jan 2026
Belgium's domestic B2B e-invoicing mandate took effect on 1 January 2026. Structured invoices are exchanged over the Peppol network in the Peppol BIS Billing 3.0 (UBL) format. A short tolerance period applies to companies that started their compliance work in time.
The mandate at a glance
B2B
B2G
E-reporting
Formats
Model
Decentralised — accredited service providers route invoices (4/5-corner, Peppol)
Network
Peppol / Mercurius
National specification
Peppol BIS Billing 3.0
Legal basis
Loi du 6 février 2024 · Directive 2014/55/EU (B2G)
Official sources
- finances.belgium.be — B2B obligation from 01/01/2026, structured Peppol BIS format
- efacture.belgium.be — B2G Peppol/Mercurius framework (BOSA)
Last verified: 2026-07-12
Every Belgian VAT-registered business has had to send and receive structured e-invoices (Peppol BIS 3.0) between taxable persons since 1 January 2026.
Information current as of 2026. Mandates can change. Official source
Validate your invoices for this market for free.
Open the validatorFrequently asked questions
Is e-invoicing mandatory in Belgium?
Status in Belgium: B2B mandatory since 1 Jan 2026. Belgium's domestic B2B e-invoicing mandate took effect on 1 January 2026. Structured invoices are exchanged over the Peppol network in the Peppol BIS Billing 3.0 (UBL) format. A short tolerance period applies to companies that started their compliance work in time.
Which e-invoice formats are accepted in Belgium?
The accepted formats in Belgium are: Peppol BIS Billing 3.0, UBL 2.1. They are exchanged over Peppol. You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for Belgium?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for Belgium without transmitting anything.