Belgium: Electronic Invoicing in January 2026 and e-Reporting in January 2028
The Belgian government has approved the mandatory introduction of a near real-time e-Reporting system for tax purposes, starting on January 1, 2028.
The model will be based on the Peppol 5-corner network, where Peppol Access Points will electronically send specific tax data to a centralized government portal.
EDICOM, as a Peppol Access Point, can send, receive, and process your e-invoices according to Belgian standards.
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.
Belgium is still awaiting the EU's exception to make its B2B electronic invoicing mandatory.
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.
EDICOM is a Peppol Access Point ready to work with Belgian companies in their integration and automation projects of electronic invoices and any other business document.
EDICOM is also on the list of software solution providers approved by the Belgian Ministry of Finance. EDICOM's technology guarantees the sending, receipt and processing of electronic invoices following Belgian regulations and legislative requirements.
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.
Watch our webinar on e-Invoicing in Europe in collaboration with PwC and access the answers to all the questions that arrived during the webinar.
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’s Global e-Invoicing Platform
EDICOM has an international e-invoicing and e-reporting solution that opens the door to over 70 public countries: EDICOM’s Global e-Invoicing Platform.
Among the many capabilities of EDICOM’s Electronic invoicing platform, the connection with the Peppol network stands out. This is thanks to its certification as a Peppol Access Point which makes it the ideal solution for invoicing in the Belgian market.
EDICOM coordinates GOVEIN2019 project (Action No: 2019-EU-IA-0046)
*The contents of this publication belong solely to EDICOM GROUP and do not necessarily reflect the opinion of the European Union.
