The Accounting software for resident companies has been made available by the Belgian Federal Public Service for Finance (FPS) for implementation from the 1st of January 2026. This coincides with the introduction of mandatory electronic invoicing. Furthermore, these software applications will facilitate the exchange of invoices in PEPPOL format.
At present, the Belgian system is founded on a four-corner PEPPOL model, which precludes direct reporting to the government. In the medium term, the tax authorities will be furnished with information on e-invoices upon their issuance, obviating the necessity for prior authorisation. The objective is to implement a five-corner PEPPOL model and to incorporate near real-time electronic reporting.
The FPS had previously published a guide for all taxpayers on the subject of mandatory e-invoicing in Belgium.
This guide makes it clear that, as of 1 January 2026, structured e-invoicing will be mandatory for almost all transactions between Belgian businesses subject to VAT. The obligation to issue structured e-invoices does not apply to B2C transactions.
On the other hand, the structured e-invoice format in accordance with the EN 16931 standard is given particular emphasis, as it allows for automated and electronic processing. Consequently, the format must be in accordance with the PEPPOL-BIS standard. It is not permissible to utilise the PDF format after December 2025.
In the event that the sender or addressee is based in a country other than Belgium, electronic invoicing is permitted only with the express consent of the addressee. The format and method of transfer are determined through bilateral consultations between the sender and the recipient.
Mandatory B2B e-invoicing in Belgium
The draft law on B2B e-invoicing in Belgium was published on 28 December 2023, approved by the Chamber of Representatives in February 2024 and published in the Official Gazette after the King's signature.
The proposed law will become mandatory for all companies, both issuing and receiving electronic invoices, starting from 1 January 2026.
No definite timetable has yet been set for implementing B2B eInvoicing in Belgium. What is known is that the implementation will be gradual, in accordance with the turnover of the taxpayers.
- Large taxpayers with a turnover exceeding €9 million.
- Medium-sized taxpayers with a turnover ranging from €7 million to €9 million.
- Small taxpayers with a turnover of less than €7 million.
B2G e-invoicing: Background and Current situation
E-invoicing in Belgium has undergone significant developments in recent years, driven by the European Directive 2014/55/EU.
The Flemish region led the implementation in 2016 by adopting e-invoicing in all its public institutions, marking the beginning of a country-wide transition process.
In 2018, this obligation was extended to the federal level for contracts above €135,000, becoming mandatory for all federal authorities in 2019.
Implementation process of B2G e-inovicing in Belgium
In 2020, e-invoicing was gradually implemented in all Belgian federal government entities. On 9 March 2022, e-invoicing became mandatory in Belgium for all public sector entities and their associated bodies, both federal and regional.
Starting from 1 November 2022, companies participating in public contracts outside the European Union are required to use electronic invoicing within six months of the regulation's publication.
Belgian companies involved in public contracts above 30,000 euros will have to adopt e-invoicing within 12 months of the publication of the regulation, with effect from 1 May 2023.
The third phase, originally scheduled for November 2023, has been postponed to March 2024 and will cover the remaining public contracts (below €30,000). It should be noted that contracts under €3,000 may be exempt from this obligation, depending on the policies of each government agency.
How to exchange e-invoices in Belgium?
In order to send electronic invoices to public administrations, taxpayers can use the centralised Mercurius platform, which is connected to the PEPPOL network. The mandatory format is PEPPOL BIS and electronic signatures are not required.
In Belgium, B2B e-invoicing will follow the same model as in the B2G area, aiming for a 5-corner PEPPOL model that includes near real-time electronic reporting, replacing the annual customer list report.
Connection via PEPPOL ensures interoperability, eliminating the need for individual agreements between participants and establishing a common standard for all users.
SERES, an ideal partner for multi-country projects
To comply with international obligations, it is recommended to contract a global e-invoicing solution that is certified in all the countries where your company operates.
The SERES Multi-Country e-Invoicing solution offers several advantages for companies:
- The solution meets all legal and technical requirements in each country where it is used. Electronic invoicing streamlines workflows between subsidiaries or companies located in different countries.
- Our service provides a single point of collaboration for internal information exchange, with automatic integration and report generation.
- Real-time visibility allows for efficient management of treasury, debts, and accounts payable by providing up-to-date information from all subsidiaries.
- The global operator ensures automatic adaptation without the need for each subsidiary to adjust to a different provider. Additionally, a support and help service is available throughout the activation process.
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