Belgium: Electronic Invoicing in January 2026 and e-Reporting in January 2028
Belgium Introduces Near Real-Time VAT e-Reporting from 2028
Belgium is taking the next step in its digital tax transformation. Following the introduction of mandatory B2B e-invoicing on 1 January 2026, the Belgian Government has approved a draft bill to implement a near real-time VAT e-Reporting system, with the new requirements expected to come into force on 1 January 2028.
The proposed framework marks another milestone in Belgium's transition towards a Continuous Transaction Controls (CTC) model. It also aligns the country with the broader European shift toward digital tax reporting, helping businesses prepare for the upcoming requirements under the EU's VAT in the Digital Age (ViDA) initiative.
E-Invoicing and VAT e-Reporting in Belgium: Understanding the Dual Reporting Model
Since 1 January 2026, B2B e-Invoicing has been mandatory for VAT-registered businesses in Belgium. The Belgian Government has also approved a draft bill to introduce a near real-time VAT e-Reporting system, scheduled to take effect on 1 January 2028.
Under the proposed framework, both suppliers and buyers will be required to report invoice data to the Belgian tax authorities. This dual reporting model represents one of Europe's first national implementations designed to align with the European Union's VAT in the Digital Age (ViDA) initiative, laying the foundation for more efficient, data-driven VAT compliance.
Implementation Timeline:
- 1 January 2026: Mandatory B2B e-Invoicing for domestic transactions between VAT-registered businesses.
- 1 January 2028: Mandatory near real-time VAT e-Reporting, requiring both suppliers and buyers to submit invoice data to the Belgian tax authorities.
| E-Invoicing | VAT e-Reporting |
|---|---|
| Exchanged between businesses | Submitted to the tax authorities |
| Full electronic invoice | VAT reporting data |
| Mandatory since 1 January 2026 | Mandatory from 1 January 2028 |
| Based on the Peppol network | Based on near real-time VAT reporting |
B2B e-Invoicing in Belgium: January 2026
Since 1 January 2026, B2B e-invoicing has been mandatory for most domestic transactions between VAT-registered businesses established in Belgium. The measure is a key part of the country's digital tax strategy, aimed at improving administrative efficiency, automating invoicing processes, and strengthening VAT compliance.
The Belgian e-invoicing framework is based on the European EN 16931 standard and uses Peppol BIS Billing 3.0 as the reference format for exchanging structured electronic invoices. Through the Peppol network, businesses can securely issue, receive, and process invoices in a standardized and fully interoperable environment.
Under the legislation, businesses must exchange structured electronic invoices. Paper invoices and unstructured formats, such as PDFs, no longer satisfy the legal requirements when used as the sole invoicing method. The mandate applies exclusively to domestic B2B transactions, while B2C transactions remain outside its scope.
Businesses that already exchange invoices through Electronic Data Interchange (EDI) solutions may continue using those channels, provided both trading partners agree and the invoices comply with the semantic and syntactic requirements defined in EN 16931-1 and CEN/TS 16931-2. However, companies are also expected to be technically capable of sending and receiving invoices via the Peppol network, which serves as Belgium's preferred e-invoicing infrastructure and forms the foundation of the country's future VAT e-Reporting system.
Who Must Comply with Belgium's B2B E-Invoicing Mandate?
The obligation to issue and receive electronic invoices applies to most businesses established in Belgium that are registered for VAT and carry out domestic B2B transactions.
The mandate covers:
- Businesses established in Belgium that carry out an economic activity.
- Companies registered for VAT in Belgium.
- Domestic B2B transactions between VAT-registered businesses within Belgium.
The following are generally outside the scope of the mandate:
- B2C (Business-to-Consumer) transactions with private consumers.
- Certain taxpayers and transactions specifically exempted under Belgian legislation, including businesses operating under particular VAT exemption schemes.
To support businesses during the transition, the Belgian Government published a decree in July 2025 clarifying several aspects of the mandatory B2B e-invoicing framework. The guidance covers the use of Peppol as the standard exchange network, VAT rounding rules, and the penalties applicable to technical non-compliance.
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
The Belgian model is based on a dual invoice data reporting system. In addition to exchanging electronic invoices through the Peppol network, both the supplier and the buyer will be required to report key invoice data to the Belgian tax authorities within a short timeframe after the invoice is issued or received.
e-Reporting in Belgium
Belgium has taken a significant legislative step towards implementing near real-time VAT e-Reporting. Since 2026, businesses have been required to exchange structured electronic invoices, primarily through the Peppol network. From 1 January 2028, they will also be required to electronically submit key VAT data from those invoices to the Belgian tax authorities under a near real-time reporting model.
The term "near real-time" does not mean that invoices are transmitted instantly. Instead, businesses must report the required VAT data shortly after an invoice is issued or received, within the reporting deadlines established by the implementing legislation.
To support this reform, the Belgian Council of Ministers has approved a draft bill amending the Belgian VAT Code. The proposal introduces mandatory electronic VAT e-Reporting while also abolishing the requirement to submit the annual VAT customer listing for businesses covered by the new reporting regime.
Importantly, VAT e-Reporting builds on the existing B2B e-invoicing mandate that came into force in January 2026. It does not replace electronic invoicing but introduces an additional compliance requirement. Under the new framework, businesses must:
- Exchange structured electronic invoices with their trading partners through the established e-invoicing framework.
- Report specific VAT-related invoice data to the Belgian tax authorities in near real time.
As part of its administrative simplification strategy, the Belgian Government intends to eliminate the annual VAT customer listing for taxpayers subject to the new e-Reporting system. Because the tax authorities will receive transaction data throughout the year, the annual declaration will no longer be necessary, reducing duplicate reporting obligations and easing the administrative burden on businesses.
The reform also reinforces Belgium's commitment to aligning with the European Union's VAT in the Digital Age (ViDA) initiative. ViDA introduces Digital Reporting Requirements (DRR) for cross-border transactions across the EU, and Belgium's national near real-time VAT e-Reporting framework is designed to prepare both businesses and the tax administration for this next phase of digital VAT compliance.
Watch our free on-demand webinar to understand what’s changing, when it’s happening, and how your business can stay compliant.
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.
How to Prepare for B2B E-Invoicing and VAT e-Reporting in Belgium
Preparing for Belgium's mandatory B2B e-invoicing requirements and the upcoming VAT e-Reporting framework involves more than achieving technical compliance. Businesses should review their invoicing processes, ERP capabilities, and tax reporting workflows to ensure they are ready for both current and future digital VAT obligations.
The first step is to verify that your ERP or accounting system can generate, receive, and process structured electronic invoices that comply with the EN 16931 European standard and the Peppol BIS Billing 3.0 specification.
Businesses must also connect to the Peppol network through a certified Peppol Access Point, enabling the secure, standardized, and automated exchange of electronic invoices with customers and suppliers.
In addition, organizations should review their invoice validation and processing workflows to ensure invoice data is automatically integrated into finance, accounting, and tax systems. Eliminating reliance on manual processing and unstructured documents, such as PDFs, is essential for improving efficiency and ensuring compliance.
Looking ahead to 1 January 2028, companies should also prepare for Belgium's near real-time VAT e-Reporting requirements. This means ensuring high-quality invoice data, end-to-end transaction traceability, and the ability to electronically report the required VAT information to the Belgian tax authorities within the deadlines established by the legislation.
EDICOM: Your Global Partner for E-Invoicing and VAT e-Reporting
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?
- Full Peppol connectivity: Enables the secure and reliable exchange of electronic invoices in full compliance with the Peppol framework.
- 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.
- 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.
- 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.
