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Belgium took the interoperability route rather than a central clearance hub. Since 1 January 2026, structured e-invoicing is mandatory for domestic B2B transactions between Belgian VAT-registered enterprises. Invoices travel over the Peppol network in the Peppol BIS format, moving between certified access points in a four-corner model. There is no government platform in the middle validating each invoice, which is the practical difference between Belgium's model and the clearance systems of Italy or Poland.
The legislation was published in the Belgian Official Gazette on 20 February 2024, giving businesses a clear run-up to the 2026 start. Paper and unstructured PDF invoices are no longer permitted for in-scope transactions. Alternative formats are allowed only where both parties agree and the format meets the European standard EN 16931, but every business must still be capable of sending and receiving over Peppol.
Scope is deliberately narrow at this stage. The mandate covers domestic B2B where both parties are Belgian VAT-registered. Business-to-consumer transactions are out of scope. Business-to-government invoicing was already mandatory through the Mercurius and Peppol channels.
A reporting layer is expected to follow. Belgium has signalled a near-real-time e-reporting phase around 2028, aligned with the EU's ViDA framework, which would add a digital reporting requirement on top of the exchange mandate. That phase is announced rather than fully legislated, so confirm the detail against the primary source before relying on it.
| Field | Value |
|---|---|
| Mandate | Structured e-invoice via Peppol (Peppol BIS) |
| Model | Interoperability (Peppol four-corner) |
| Status | Live |
| Scope | Domestic B2B; B2C out of scope; B2G already mandatory |
| B2B mandate | 1 January 2026 |
| E-reporting | Planned around 2028 (aligned with ViDA) |
| Last verified | 16 July 2026 |
FOD Financien / SPF Finances: einvoice.belgium.be.