E-invoicing requirements in Belgium

Explore the latest electronic invoicing, reporting and archival requirements.

Regulations

Electronic invoicing requirements

Unifiedpost Group has a compliant inbound and outbound solution. We are also an accredited Peppol Access Point.

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B2G technical requirements

  • Platform - Mercurius, reached via Peppol

  • Format - Peppol BIS 3.0, UBL 2.1

  • Archival period - Minimum 7 years

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B2G timelines

  • For all contracts above €3,000

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B2B mandates

  • Jan 2026 - Mandatory B2B e-invoicing for sending and receiving for Belgian-established and VAT registered companies

  • The transaction takes place in Belgium and it is not exempted to art. 44 of Belgium VAT code

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B2B technical requirements - “Dual-Track”

  • Default network and format - based on Peppol

  • Second “track” will allow taxpayers to opt-out from the default network, based on mutual agreement, and use another means for e-invoicing, i.e. EDI.

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Additionally

  • Non-resident Belgian VAT-registered businesses are not required to comply with the 2026 e-invoicing mandate.

  • By January 2028, Belgium plans to introduce near real-time e-reporting, integrating tax authorities into the e-invoicing process.