Belgium’s 2026 E-Invoicing Regulations Explained: Scope, Deadlines, and Penalties

At a glance: Belgium’s 2026 e-invoicing regulations  

Scope: Mandatory for domestic B2B transactions; B2G transactions already in place  
Tax authority: Federal Public Service Finance (FPS Finance)  
Format: EN16931 conformant  
Legal archiving period: 7 years  
Penalties: Graduated fines for non-compliance, starting from €1,500  
Key Dates:  

• 1 January 2026: domestic B2B mandate starts  
• 1 January 2028: real-time reporting via Peppol 5-corner  
• 1 January 2030: intra-EU B2B mandate, aligned with EU ViDA

Belgium’s digital VAT evolution and e-invoicing mandate 

Belgium is entering a new era of digital VAT compliance, with e-invoicing set to become a cornerstone of regulations. From 2026, structured e-invoicing will become mandatory for all domestic business to business (B2B) transactions. This builds on Belgium’s existing business to government (B2G) e-invoicing regulations, which already use the Peppol network.   

With both B2B and B2G mandates in place, Belgium aims to harmonize invoice formats and transmission methods, ensuring greater interoperability and efficiency in the country’s market. Over the next few years, they will also introduce real-time reporting requirements and expand the scope of e-invoicing to include cross-border transactions.  

What is the e-invoicing legal framework in Belgium?  

Belgium’s regulations will be introduced gradually. Initially, from January 1, 2026, they will require all VAT-registered businesses to issue and receive e-invoices for domestic B2B transactions. The new mandates will use the Peppol 4-corner network, ensuring continuity with the existing B2G standards.  

All invoices must be in structured formats conforming to EN16931, primarily UBL 2.1 and CII 16B. Some hybrid formats, such as FacturX and Zugferd, are also recognized for specific use cases. Peppol will ensure harmonization of format and communication between service providers. All e-invoices must be archived for a minimum of seven years to comply with Belgian legal requirements.  

Non-compliance will result in graduated penalties, starting at €1,500 for a first offence, €3,000 for a second, and €5,000 for a third within three months.  

From January 1, 2028, businesses must report e-invoices and transactional data to the tax authority in real time using the Peppol 5-corner model, replacing the annual customer listing report. By 2030, mandatory e-invoicing will extend to cross-border B2B transactions in the EU.  

Belgium’s regulatory changes align closely with the European Union’s VAT in the Digital Age (ViDA) initiative. By adopting changes now, Belgium will ensure businesses are ready to switch when the before the deadline for EU Member States to introduce e-invoicing for domestic transactions on January 1, 2035.  

Vertex e-Invoicing for Belgium’s new mandates  

Vertex e-Invoicing is ready to support businesses transitioning to Belgium’s new B2B mandates. Our automation streamlines compliance, reduces manual errors, and ensures businesses can meet strict regulatory deadlines with minimal disruption.  

Vertex e-Invoicing supports compliance by:  

• Automating invoice validation and transmission: Ensuring all invoices are syntactically correct and confirm to formats before routing.
• Seamless integration between ERPs and the Peppol network: Connecting key systems for both sending and receiving invoices.  
• Real-time monitoring and error resolution: Automated notifications and correction workflows for rejected invoices.  
• Supporting all formats and protocols: Includes UBL, CII, AS2, AS4, and HTTPs formats.  
• Secure legal archiving: Invoices are stored securely for the required seven year period.   

As Belgium moves towards real-time reporting and pan-European harmonization, automated e-invoicing solutions will be essential for maintaining efficiency, transparency, and audit readiness – as well as avoiding non-compliance penalties.  

Ready to future-proof your compliance? Contact Vertex today to learn how our e-invoicing solution can help your business seamlessly transition to Belgium’s new mandates.