E-invoicing is the exchange of invoices in a structured electronic format - not a PDF or scanned image - that can be automatically processed by the recipient's system without manual data entry.
Belgium has adopted Peppol BIS Billing 3.0 (based on UBL 2.1) as the mandatory standard, in compliance with the European standard EN 16931.
When does it become mandatory?
B2B (business-to-business) - From 1 January 2026, all VAT-registered businesses established in Belgium must issue structured electronic invoices for domestic B2B transactions.
B2G (business-to-government) - Already mandatory. Phased in regionally: Flanders (2017), Brussels (2020), Wallonia (2022), and at the federal level from 2022-2024 via the Mercurius platform.
Note: A grace period ran from 1 January to 31 March 2026. Full enforcement began on 1 April 2026.
Why structured invoices - and not PDF?
A PDF invoice still requires manual reading and data entry on the recipient's side. A structured e-invoice contains machine-readable data that can be processed automatically - reducing errors, speeding up payment, and enabling automated VAT reporting.
Sources: European Commission - eInvoicing; FPS Finance; Law of 6 February 2024 amending the Belgian VAT Code (Art. 53 §2bis)
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