Since 1 January 2026 Belgian businesses must issue and receive domestic B2B invoices as structured e-invoices over Peppol. Near-real-time reporting to the tax authority is planned for 1 January 2028 (draft).
| Size band | Receive since | Issue from |
|---|---|---|
| All businesses (no turnover threshold) | law Source: Tradeshift · undated · verified 15 Oct 2026 · secondary | law Source: Tradeshift · undated · verified 15 Oct 2026 · secondary unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items |
Verified:
Scope: All VAT-registered businesses established in Belgium, for domestic B2B invoices
Exempt:
Domestic B2B invoices between businesses established in Belgium
Conditional tolerance until 31 Mar 2026; penalties apply since 1 Apr 2026. Incentive: 120% tax deduction on e-invoicing software for 2024 to 2027. Whether the small-business franchise scheme is in scope is not officially confirmed (Malt says yes).
Small-business regime: Franchise scheme (vrijstellingsregeling / régime de la franchise)
Must receive e-invoices: yes · Must issue e-invoices: yesunverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
Treated as in scope (Malt help centre); not confirmed by an official source. Flat-rate taxpayers, by contrast, are exempt until 2028.
Peppol 4-corner network
Platform: Peppol network; BOSA is the Belgian Peppol Authority
No tax-authority platform today. Invoices travel between Access Points (4-corner). From 2028 the tax authority is planned to become the fifth corner (draft).
| Format | Syntax | Version | Must be accepted | Notes |
|---|---|---|---|---|
| Peppol BIS Billing 3.0 | UBL 2.1 | 3.0.21 (mandatory on the network since 2026-08-17) | yes | Default format for the mandate. Source: OpenPeppol · 20 May 2026 · verified 15 Oct 2026 · official |
| Other EN 16931-conformant formats | UBL 2.1 or CII D16B | EN 16931-1 | no | Only by mutual agreement between the parties. Source: Tradeshift · undated · verified 15 Oct 2026 · secondary |
| Channel | Kind | Required | Notes |
|---|---|---|---|
| Peppol | Peppol | yes | De facto the only compliant route for mandated domestic B2B invoices. The vendor either becomes a certified Access Point (OpenPeppol plus BOSA agreement) or uses one. |
| Mercurius | Portal | no | Public-sector gateway on Peppol for B2G. |
| no | Not compliant for mandated domestic B2B invoices; still used for B2C and exempt cases. |
Peppol Authority agreement · Required: no
No tax-authority accreditation. Operating an own Access Point requires OpenPeppol membership and a service-provider agreement with BOSA; using a wholesale Access Point needs none. Source: OpenPeppol · undated · verified 15 Oct 2026 · official
Receiving duty: law Source: Tradeshift · undated · verified 15 Oct 2026 · secondary
Law of 6 Feb 2024. Receiving happens through a Peppol Access Point. Conditional tolerance applied until 31 Mar 2026.
Formats to produce: Peppol BIS Billing 3.0
Public-sector e-invoicing since law Source: European Commission, Digital Building Blocks · undated · verified 15 Oct 2026 · official
Mercurius (Peppol-based public-sector gateway)
Formats: Peppol BIS Billing 3.0
Flanders since 2022, federal level since March 2024. The free federal sending tool Hermes was shut down on 31 Dec 2025 and read-only until 31 Mar 2026; there is no free state replacement.
Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.
draft Source: EY · 31 Jul 2026 · verified 15 Oct 2026 · secondary
Near-real-time 5-corner reporting of domestic B2B invoice data by both supplier and buyer; the annual client listing would be abolished.
Preliminary draft approved by the Council of Ministers on 18 Jul 2026; now with the Data Protection Authority and the Council of State; implementing royal decree pending.
Retention period: 7 years Source: FPS Finance (Belgium) — law text seen via secondary summaries · 17 Feb 2026 · verified 16 Oct 2026 · secondary unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
The period starts: From 1 January of the year after issue (secondary, not confirmed in 2026 sources)
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Check my obligationsWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.