Since 1 January 2026, the e-invoicing mandate in Belgium applies between Belgian businesses, and they exchange these invoices via Peppol. Answer a few questions to find out whether e-invoicing is mandatory for your business and which solution fits.
Updated on 10 October 2026.
Question 1
Does your business have a Belgian VAT number?
If you are liable for VAT, the Crossroads Bank for Enterprises (CBE) lists "Subject to VAT" under "Capacities".
Based on the test of the Belgian FPS Finance on efactuur.belgium.be. This is not legal advice.
When is e-invoicing mandatory?
E-invoicing is mandatory for every business with a Belgian VAT number that has its seat or a fixed establishment in Belgium. The obligation covers invoices to other Belgian businesses with a VAT number. As a result, you can no longer send a PDF by email to a Belgian business customer. The rule also applies to small businesses under the exemption scheme. Farmers under the flat-rate scheme must at least be able to receive e-invoices.
Who does not have to send e-invoices?
Some businesses fall outside the obligation. For example, foreign businesses without a fixed establishment in Belgium do not have to send e-invoices, but they may join Peppol voluntarily. Moreover, invoices to consumers stay outside the scope, so you may still send those on paper or as a PDF. Businesses that only perform VAT-exempt activities without a right to deduct, such as many doctors, also fall outside the obligation.
Other exceptions are businesses in bankruptcy and occasional taxable persons. Note that the exemption scheme for small businesses is not an exception: those businesses fall under the mandate too.
Since when is e-invoicing mandatory in Belgium?
The obligation applies since 1 January 2026. It comes from the law of 6 February 2024, which amended the Belgian VAT Code. Until the end of March 2026 there was a tolerance period: businesses that could show they had prepared in time and reasonably did not get a penalty. That period has now ended. Moreover, it was never a general postponement of the obligation itself.
Foreign companies and the e-invoicing mandate in Belgium
Is your company established outside Belgium? Then the e-invoicing mandate in Belgium usually does not apply to you, even if you have a Belgian VAT number. That is the case when you have no fixed establishment in Belgium that is involved in the sale. You may still send e-invoices via Peppol voluntarily, and your Belgian business customers can then process them automatically. Other countries, such as Germany, France and Poland, have their own e-invoicing rules and timelines.
What are the fines?
A business that lacks the technical means to send or receive e-invoices risks a specific fine of 1,500 euros. For a repeat offence this becomes 3,000 euros and then 5,000 euros. A new offence only counts after at least three months. In addition, the usual VAT fines for invoice errors still apply.
Is a PDF by email still enough?
No, not between Belgian businesses. A PDF no longer counts as an invoice there, even if you send it by email. Only the structured file, usually in UBL format, is the legal invoice. You may still attach a PDF as a readable copy, as long as it contains no more or other data than the XML file. Did you receive an XML invoice yourself and want to read it? Then open it with our free UBL viewer.
What should you do now?
Does the mandate apply to you and are you not fully ready yet? Then work through these steps:
- List all your invoice flows, both outgoing and incoming.
- Choose accounting or invoicing software that can send and receive via Peppol, or a service provider that connects you.
- Have your business registered on Peppol, preferably under your company number (0208).
- Use our Peppol checker to see whether your customers are already reachable.
- Test your first invoices in the Peppol validator before you send them.
You find more answers in the frequently asked questions on B2B e-invoicing.
What is this check based on?
The questions follow the check of the Federal Public Service Finance on efactuur.belgium.be. However, the result is a first indication, not legal advice. So if you are unsure about a specific situation, discuss it with your accountant.
What comes after e-invoicing?
The next step is e-reporting. On 18 July 2026 the federal government approved a preliminary draft law: under that text, the VAT data of your invoices goes to the tax authority in near real time from 1 January 2028. Parliament still has to pass the law, so the date and details may change. In any case, businesses that already issue complete and correct e-invoices are well prepared. Read more about e-reporting.