Guides › Mandatory e-invoicing in Belgium (2026)
Mandatory e-invoicing in Belgium (2026)
Updated: 1 November 2026 · Klik&Shop
Since 1 January 2026 Belgian VAT-registered businesses must send each other structured electronic invoices. A PDF by email is no longer enough for those invoices. Here is what that means, who is in scope and what it means if you invoice Belgian customers from abroad.
What changed?
For B2B transactions between VAT-registered businesses established in Belgium, a structured electronic invoice has been mandatory since 1 January 2026. That is an invoice in a machine-readable format such as UBL following Peppol BIS Billing 3.0. In practice these invoices are sent over the Peppol network. What counts is the date the invoice is issued or sent, not when the supply took place.
You may still add a PDF voluntarily, but the structured invoice is the legal invoice. See PDF invoice vs e-invoice.
Who is in scope?
- Belgian VAT-registered businesses dealing with each other: the obligation almost always applies when both supplier and customer are established and VAT-registered in Belgium.
- Small businesses (VAT exemption scheme, turnover up to €25,000): according to the Belgian FPS Finance they are also in scope, at least for receiving e-invoices. Check efactuur.belgium.be for the current position on sending.
- Consumers only? Invoices to consumers are out of scope, but you must still be able to receive e-invoices from your suppliers.
Exemptions
According to FPS Finance the following, among others, do not have to send structured e-invoices: bankrupt businesses, businesses that only carry out transactions exempt under article 44 of the Belgian VAT Code, flat-rate taxpayers (scheme ending no later than 1 January 2028) and VAT-registered businesses not established in Belgium without a fixed establishment there, even if they hold a Belgian VAT number.
What does this mean for foreign (e.g. Dutch) suppliers?
Without a fixed establishment in Belgium you are not obliged to send structured e-invoices to Belgian customers. Still, more and more Belgian customers ask for them because their accounting software processes Peppol invoices automatically. A valid Peppol BIS 3 invoice makes life easier for your customer. Also check your Belgian customer's VAT number, especially for the reverse charge; you can use the free VAT number check.
Penalties and tolerance
The general tolerance period covered the first three months of 2026 and has ended. For self-billing a tolerance applied until 30 June 2026. Not having the technical means to send or receive e-invoices can lead to escalating fines of €1,500, €3,000 and €5,000.
What's next?
Belgium plans e-reporting (sending invoice data to the tax authority) for 2028; this still has to be enacted. At EU level, e-invoicing and digital reporting for intra-EU B2B trade start on 1 July 2030 (ViDA).
How to create and check a Peppol invoice
- Create a UBL invoice following Peppol BIS 3, for example with our free web form or the API.
- Check the file with the validator (full official rules, in your browser).
- Send it through a Peppol Access Point, for example your accounting software. Klik&Shop is not an Access Point.
FAQ
Is a PDF invoice still valid in Belgium?
Between Belgian VAT-registered businesses a structured electronic invoice has been mandatory since 1 January 2026. You may add a PDF voluntarily, but it does not count as the mandatory invoice. Invoices to consumers can still be PDF or paper.
Do I need Peppol for Belgian customers as a foreign business?
Without a fixed establishment in Belgium you are not obliged, according to FPS Finance. Many Belgian customers do process Peppol invoices automatically and therefore ask for them.
Which format does Belgium use?
In practice Peppol BIS Billing 3.0 in UBL 2.1, sent over the Peppol network. Belgian businesses are usually reachable on Peppol via their enterprise (KBO) number, scheme 0208.
When can I be fined?
Businesses without the technical means to send or receive structured e-invoices risk escalating fines of €1,500, €3,000 and €5,000.
Create or check a Peppol e-invoice yourself
Create 2 invoices for free with the web form, validate without limits in your browser, or automate with the API (5 free a month).
Not tax or legal advice. This article gives general information based on public sources (as of 1 November 2026). Rules can change; check your own situation with the tax authority (Belastingdienst, Belgian FPS Finance at efactuur.belgium.be) or your accountant.