Upcoming Changes in E-Invoicing in Belgium: What Your Business Needs to Know
As we continue to embrace digital transformation, more and more countries start to implement e-invoicing systems with the goal of streamlining financial transactions and ensuring compliance with VAT regulations. Belgium is no different with its plans of mandatory implementation of e-invoicing in Belgium for B2B transactions starting from January 1, 2026. The goal is to streamline the flow of information between businesses, simplify the exchange of VAT-related data and help the government to fight against tax fraud. In this article we will give you more details about upcoming changes, their potential impact on your business, VAT in Belgium and give you tips on how to prepare for this new regulatory environment.
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The Current Context
Currently, businesses in Belgium can issue and receive invoices in any format – paper or digital. However, this flexibility is about to change. The European Commission’s push for mandatory electronic invoicing seeks to standardize invoicing processes across member states. Belgium is therefore another country that is planning to implement the e-invoicing.
Objectives of the New e-Invoicing in Belgium Regulations
The primary objectives of Belgium’s tax authorities, behind the planned mandatory e-invoicing initiative are:
- Enhancing Information Fluidity: Streamlining the processing and exchange of VAT-related information between taxable persons and the administration.
- Combating Fraud: Implementing electronic reporting systems will for sure help to prevent VAT fraud.
- Facilitating Automation: Allowing automatic processing of invoices without manual intervention will in the long run help in reducing errors and speeding up transactions for business.
New way of invoicing in Belgium
The new regulations will require invoices to be in a specific structured format, moving away from traditional PDF files. This structured format will enable automatic electronic processing, ensuring smooth integration between the financial systems of the sender and recipient. Key elements such as common syntax and transmission modes are still left to be defined a Royal Decree.
E-invoicing in Belgium: The PEPPOL-BIS Format
The project imposes the use of the PEPPOL-BIS format, which involves sending structured electronic invoices via the PEPPOL network. For businesses lacking the necessary IT resources, there will be available solutions to facilitate compliance such as the HERMES platform.
Businesses will need to adapt their accounting and ERP systems to interface with the PEPPOL platform effectively. This may involve updating software to ensure compatibility and training staff to handle the new invoicing processes.
Who Must Issue Electronic Invoices in Belgium?
The new e-invoicing project in Belgium will concern any taxable person (referred to in Article 4 of the Belgian VAT code) that is established in Belgium, including members of VAT unit. Foreign taxable persons identified for Belgian VAT purposes without a permanent establishment are exempt from the new requirement of issuing invoicing in electronic format. However, if such company acquires permanent establishment in Belgium, they will be considered as taxable persons established in Belgium and will have to comply with the e-invoicing law.
Applicable Operations
The e-invoicing requirement applies to all supplies of goods and services covered by the VAT Code, except those carried out by non-established foreign taxable persons for which the customer is liable for VAT.
E-invoicing in Belgium for non-established companies
Even though according to the new regulations only companies established in Belgium will be required to issue invoices in the new electronic format, companies that are non-established but registered to VAT in Belgium will also have new obligations. According to the bill of law DOC 55 3743/02 of January 15, 2024, non-established companies that are registered to VAT will have the obligation to receive the e-invoices issued by their Belgian contractors. To do this, automatically these companies will also have to equip their accounting and ERP systems with the PEPPOL platform.
How can Eurofiscalis help you ?
We understand the challenges that many companies will face while adapting to these new regulations of e-invoicing in Belgium. We are equipped with the systems and experience to be able to guide our clients through these changes and act on their behalf in order to meet all the requirements of the Belgian tax administration. Whether your company is established or not in Belgium, do not hesitate to get in touch so we can help you through these changes.
Limitation Period for VAT Recovery Action
The Belgian tax administration has set specific deadlines for reclaiming VAT from taxpayers that fail to pay VAT, according to article 81 bis of the Belgian Tax Code:
- 3 years: General rule
- 7 years: If information from another member state or legal action reveals undeclared taxable transactions or incorrect exemptions
- 10 years:In cases of fraudulent intent or deliberate evasion.
How to Prepare Your Business for e-invoicing in Belgium
Evaluate your current invoicing and accounting systems to determine if they can handle the structured electronic invoices required by the new regulations.
Ensure your accounting software is updated to support the PEPPOL-BIS format and can connect to the PEPPOL network. Consider solutions like the HERMES platform if needed.
Provide training for your accounting and finance teams to familiarize them with the new invoicing procedures and compliance requirements.
Make sure to keep up with the updates and guidelines issued by the Belgian government regarding the implementation of the new e-invoicing system.
FAQ: Your questions about e-invocing in Belgium
The deadline for implementing mandatory e-invoicing for B2B transactions in Belgium is January 1, 2026.
All taxable persons established in Belgium are required to issue electronic invoices. Foreign taxable persons without a permanent establishment in Belgium are exempt from the obligation to issue the e-invoices however they are required to be able to receive them.
Non-established companies registered for VAT in Belgium are not obliged to issue electronic invoices in Belgium, but they are required to receive electronic invoices issued by their Belgian co-contractors. This means that they must also set up an approved IT tool, or call on Eurofiscalis Benelux to make its invoicing system available.
The PEPPOL-BIS format must be used for structured electronic invoices sent via the PEPPOL network.
Businesses without the necessary IT resources can use technical solutions like the HERMES platform to comply with the e-invoicing requirements. You can also get in touch with Eurofiscalis, we will be glad to help you through the change by acting on your behalf.
To prepare, assess your current systems, upgrade your software to support the PEPPOL-BIS format, train your team, and stay informed about regulatory updates.
We have the necessary IT systems and experience to guide you through the change of invoicing in Belgium. Click here to book your free consultation with a specialized tax advisor and find out how to simplify your procedures today!
Rising VAT rockstar at Eurofiscalis I have a passion for unraveling the complexities of VAT regulations in the European Union (especially Benelux region). My mission is to empower readers to navigate the ever-changing VAT landscape with ease and to answear your questions in a clear and concise way.