Belgium: Electronic Invoicing in January 2026 and e-Reporting in January 2028

B2B e-Invoicing in Belgium: January 2026

Starting January 1, 2026, Belgium will implement a mandatory Electronic Invoice model for all B2B transactions, aiming to enhance tax efficiency and reduce tax evasion. This system will be based on the Peppol BIS 3.0 standard, enabling the issuance, receipt, and validation of Electronic Invoices in a structured and automated format.

The law will require the use of structured electronic invoices starting from 2026 for Belgian businesses established and registered for VAT purposes. Taxpayers will be mandated to send and receive structured electronic invoices through the Peppol network and in the Peppol-BIS standard. Paper invoices and unstructured formats (e.g., PDF) will not be allowed. The B2C sector is outside the scope and exempt from the application of this law. Companies that already have another means of communication in an EDI context, can maintain it if both parties agree or if the invoices issued comply with European standards on semantics and syntax EN 16.931-1 and CEN/TS 16.931-2.

In July 2025, the Belgian government published a decree providing further clarity for taxpayers regarding upcoming B2B e-invoicing obligations.

Key points clarified in the decree include:

• Use of Peppol: Peppol will be the default channel for transmitting electronic invoices. However, if both parties agree, other methods may be used as long as they comply with EN-16931 or CEN/TS 16931 standards.
  • Even when alternative platforms are used, all taxpayers must have the technical capability to issue and receive e-invoices via Peppol.
  • The decree highlights Peppol as a critical component of Belgium’s future near real-time e-Reporting system, planned for implementation in 2028, aligned with the ViDA initiative.
• VAT rounding rules: Starting January 1, 2026, and applicable only to e-invoices, rounding will only be allowed on the total amount per VAT rate. Line-by-line rounding will no longer be permitted.
• Penalties for technical non-compliance: Failing to meet the technical requirements for issuing or receiving e-invoices will result in the following fines:
  • €1,500 for the first offense
  • €3,000 for the second offense
  • €5,000 for the third offense

e-Reporting in Belgium: January 2028

Belgium is moving forward with the modernization of its tax system by implementing e-Reporting, an electronic tax data reporting system that will complement the mandatory Electronic Invoice starting in January 2026. This new mechanism will be based on a Peppol 5-corner model, allowing secure and standardized communication between businesses and the Belgian tax administration.

The primary objective of e-Reporting is to optimize tax data collection and combat tax evasion by providing near real-time electronic reporting of commercial transactions. Essentially, this system will replace the annual VAT client listing, eliminating complex administrative processes and reducing errors in data collection.

In the coming months, the Belgian tax authorities will release further details on the technical and operational requirements that businesses must meet to ensure a smooth transition to this new digital model. In the meantime, companies are advised to start assessing whether their systems and processes are ready to comply with this future tax obligation.

Objectives of the tax reform

From the outset, the objective of adopting electronic invoice and VAT reporting models is to combat tax fraud, which in 2018 accounted for 10.8% less revenue than estimated, about 3.6 billion euros. Specifically, the objectives of the current tax reform presented are:

• Increase the employment rate.
• Encourage entrepreneurship
• Stimulate investments
• Combat poverty
• Increase the purchasing power of families.

The digital plan looks to embrace digital transformation with a particular interest in the dematerialization of transactions and relations between the government, citizens, and companies. 

The electronic invoice for B2B transactions results in major improvements in VAT collection by the government and provides major upgrades for companies in terms of cost reduction, efficiency and security. The electronic invoice is also a gateway for business digitalization making them more competitive.

B2G e-Invoicing in Belgium

All suppliers of public entities in Belgium must issue electronic invoices and public entities must be able to receive electronic invoices.

Electronic invoices in Belgium are sent to the public administrations following the Peppol interoperability model. The reception of invoices is conducted through the Mercurius platform which gives access to government entities or directly to the Peppol AP of the public entity. 

Electronic invoicing solutions are scalable, and for those companies that have begun the process of digitization of B2G invoices, issuing B2B electronic invoices will not be a major leap. 

EDICOM: Authorized Provider and Certified Peppol Access Point for E-Invoicing in Belgium

EDICOM is a certified and fully operational Peppol Access Point, ready to support Belgian companies in integrating and automating electronic invoices, as well as other electronic business documents such as purchase orders, delivery notes, and payment notices. This role becomes especially important ahead of the mandatory B2B e-invoicing regulation taking effect in Belgium on January 1, 2026.

EDICOM is also officially listed among the software solution providers approved by the Belgian Ministry of Finance. This recognition ensures that EDICOM’s technology meets all technical and regulatory requirements established by the Belgian authorities, including the use of structured formats (such as the EN-16931 standard) and the Peppol communication network.

Why choose EDICOM?

1. Full Peppol connectivity: Enables the secure and reliable exchange of electronic invoices in full compliance with the Peppol framework.
2. Guaranteed regulatory compliance: EDICOM’s platform is designed to meet both current and upcoming Belgian e-invoicing requirements, including those aligned with the EU’s ViDA framework.
3. End-to-end automation: Seamless integration with ERP and management systems allows for the complete automation of the e-invoicing process—from issuance and reception to validation and archiving.
4. International scalability: Operating in over 85 countries, EDICOM is an ideal partner for companies with cross-border operations seeking a unified e-invoicing solution.

EDICOM offers a robust, future-proof solution tailored to the evolving demands of the Belgian and European digital tax landscape.