There have only recently been changes to electronic invoicing in Belgium. Since March 2024, e-invoices must not only be able to be received and processed, but also sent in the area of public administration. The beginning of 2026 marks the next big step towards the comprehensive and automatic processing of invoices. All companies in the B2B sector will then also be obliged to use electronic invoicing. But what does this mean for international collaboration?
eInvoicing is nothing new for Belgium (B2G)
In the B2G sector, eInvoicing is already mandatory for both central and federal public administrations and their suppliers. It has been mandatory for public institutions to receive and process electronic invoices since 2019, and it has only been mandatory to send them since March 2024. Nevertheless, eInvoicing is nothing new in Belgium. After all, the introduction of e-invoicing took place back in 2013 - more than ten years ago!
No wonder, since the non-profit organization OpenPeppol, which developed the well-known Peppol network for public procurement processes, is based in Belgium. It is therefore hardly surprising that Belgium relies entirely on the Peppol infrastructure for e-invoicing and, in future, e-reporting. In the B2G sector, there is also the Mercurius platform for transmission. It can be accessed via the browser and makes it possible to enter and upload invoices manually. The invoices are then converted by Mercurius into machine-readable XML files and sent to the desired recipient via Peppol. Invoices and credit notes that are exchanged via Mercurius must comply with the PEPPOL BIS 3.0 document format.
The e-invoicing model, also known as the CTC model (Continuous Transaction Controls), which obliges public authorities to send and receive electronic invoices, is organized centrally in Belgium. An electronic signature is not mandatory for transmission. However, all e-invoices sent must be archived for at least seven years. Archiving is not only permitted and necessary in Belgium, but is also permitted abroad under certain conditions.
What's new with electronic invoicing in Belgium (B2B)
Now that e-invoicing has been fully introduced in the public sector, it is now the B2B sector's turn. The law on electronic invoicing will come into force for all companies on January 1, 2026. Sending and receiving eInvoices will therefore become mandatory. How, without any individual steps and transition phases? That's right - implementation should be complete immediately. This makes it all the more important to be familiar with all the applicable regulations.
Taxpayers will therefore be obliged to send and receive structured electronic invoices via the Peppol network and the Peppol BIS standard 3.0. Paper invoices and invoices in unstructured formats such as PDF will no longer be permitted. However, the B2C sector remains exempt from these regulations.
The transmission of e-invoices will initially be decentralized via Peppol access points. As in the B2G area, however, an electronic signature is not mandatory here either. Archiving is also mandatory for seven years. Archiving abroad will also be permitted here under certain conditions.
Electronic invoices: This applies to foreign companies
The Belgian government has announced that the originally planned staggered introduction of mandatory B2B e-invoicing will be canceled. Instead, the government is preparing for a comprehensive implementation of the legal requirements.
From January 1, 2026, all companies established in Belgium, local subsidiaries of foreign companies and non-established companies with VAT registration and a fixed place of business in Belgium will have to introduce eInvoicing.
Watch out: Non-resident customers without VAT registration must also be able to accept e-invoices from Belgian suppliers for domestic transactions. However, micro-enterprises in Belgium are exempt from this obligation.
Here too, the Peppol network should be the solution for exchange. However, other exchange platforms can also be used, provided they comply with EU requirements.
