Mandatory e-invoicing in Belgium
Since 1 January 2026, all VAT-registered businesses in Belgium are required to send and receive structured e-invoices (Peppol BIS 3.0) for B2B transactions. This is established by the Act of 6 February 2024.
Last updated: 2026-06-01
2026-01-01
Mandatory B2B e-invoicing live
All VAT-registered businesses in Belgium must send and receive structured e-invoices (Peppol BIS 3.0) for B2B transactions via a certified Peppol Access Point or the Mercurius platform.
FOD Financiën — Act of 6 February 2024 (BS 20 February 2024)
Frequently asked questions
What format is required for e-invoicing in Belgium?▼
Peppol BIS 3.0 (UBL 2.1), transmitted via the Peppol network. Invoices are exchanged via a certified Peppol Access Point or via the government platform Mercurius.
Does the mandate apply to small businesses too?▼
Yes. The mandate applies to all VAT-registered businesses regardless of size. There are no exemptions based on turnover or company size.
How do I send a Peppol invoice in Belgium?▼
You need a certified Peppol Access Point to send and receive invoices via the Peppol network. Commercial providers are available; some accounting packages support Peppol directly. The government platform Mercurius is available for small businesses.
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