Belgium B2B eInvoicing 2026: What businesses need to know

From 1 January 2026, Belgium will require all business-to-business (B2B) transactions to use structured einvoicing. All VAT-registered businesses, regardless of size or turnover, must comply. This marks a significant shift in how invoices are issued transmitted and processed. This 2026 Belgian mandate introduces structured eInvoicing as a legal requirement for compliance.

Structured eInvoices must be exchanged via the Peppol network, using a platform-agnostic approach and follow the EN 16931 European standard.

eInvoicing implementation timeline in Belgium

Here’s the Belgium e-Invoicing tImeline outlining the key dates and mandates for B2B and B2G implementations:

The eInvoicing process in Belgium

Source: https://www.cleartax.com/be/e-invoicing-belgium

Who is affected by the Belgium B2B eInvoicing 2026 mandate?

This obligation covers all taxable B2B transactions between VAT-liable entities established in Belgium. There are no exemptions based on turnover or sector. In summary:

• All Belgian-established businesses must issue structured eInvoices for B2B transactions.
• The requirement also applies to business-to-government (B2G) transactions
• While B2C transactions are not covered, businesses must still be able to receive structured eInvoices from suppliers

How to comply with the Belgium eInvoicing requirements

To meet the 2026 mandate, companies should:

• Generate eInvoices using approved invoicing tools, ERP systems or certified service providers
• Transmit invoices via certified Peppol Access Points to ensure secure and standardised transmission
• Ensure every invoice follows the EN 16931 standard, which guarantees consistency, machine readability and interoperability across EU systems.

Impact on VAT deduction under the Belgium B2B eInvoicing 2026 mandate

It is important to state that under the new rules, in order to be able to deduct VAT, invoices need to meet the eInvoicing standards. It is not recommended continuing to issue standard PDF invoices or paper receipts that are not in line with the requirements. In other words, it can be settled that non-compliant invoices may result in lost VAT recovery. 

This means:

• Non-compliant invoices, such as PDFs or paper receipts, may jeopardise VAT recovery
• If a customer can’t receive structured eInvoices, they can’t exercise their right to deduct VAT. A formal condition must also be satisfied to be entitled to deduct VAT, as the taxpayer must have a properly issued invoice that follows the correct format as set out in the Belgian law (Royal Decree No. 1 and 3).  
• Issuing compliant eInvoices also protects businesses from potential penalties

Continuity of existing requirements

While the format of invoices is evolving, other obligations remain unchanged and will continue to apply to eInvoices.

These include:

• All standard invoice details (e.g. VAT numbers, amounts, descriptions of goods/services)
• The appropriate language and currency in accordance with Belgian regulations

Why this matters

In a nutshell, for businesses operating in Belgium, the 1^st of January 2026 is a significant date on the compliance calendar. However, it is more than a compliance milestone, it’s a fundamental shift in Belgium’s VAT recovery system. While it may seem like a bureaucratic obligation, mandatory eInvoicing brings strategic benefits:

• Elimination of manual invoice handling
• Increased efficiency, accuracy and processing speed
• Stronger fraud prevention and audit trails
• Improved data flow between business and tax authorities

Work with indirect tax experts

Is your business ready for Belgium’s 2026 e-invoicing mandate? Fintua helps finance and tax teams navigate new compliance rules across Europe and beyond. Get in touch with our experts to ensure your invoicing processes are future-proof.

Sources: 

2025 Belgium (2025 eInvoicing Country Sheet) – eInvoicing Country Fact sheets –  

E-Invoicing in Belgium: Formal VAT Requirements Effective 2026 | Grant Thornton 

Belgium B2B E-Invoicing: Key Steps for Compliance by 2026 | Grant Thornton 

Authors

Ágnes Lóránth

Senior VAT Consultant – Knowledge & Training

Dr Ágnes Lóránth is a Senior VAT Consultant at Fintua focusing on Knowledge and Training, with four years of dedicated experience in the field of VAT Compliance. With a strong legal background and an LL.M. in European and International Business Law, she delivers a unique combination of legal precision and practical VAT expertise. She specialises in ensuring accurate VAT return filing in full alignment with EU VAT legislation and national regulatory requirements across multiple jurisdictions, coordinating sub-team activities, and delivering internal trainings.