Who needs to comply with Belgium's eInvoicing rules?

Any business established in Belgium and registered for VAT, including foreign businesses with a fixed establishment there, needs to comply. B2C transactions and international invoices currently remain outside the mandate, though businesses should watch for updates ahead of the 2028 real time reporting rollout, which could expand the scope of the requirement.

What format do Belgium eInvoices need to be in?

Invoices must be structured electronic documents in the Peppol BIS format, exchanged via the Peppol network using the four corner model. PDFs and paper invoices are no longer acceptable for domestic B2B transactions, and systems must meet technical criteria covering authenticity, data integrity and readability.

What changes in Belgium from January 2028?

From January 2028, Belgium introduces Real Time Reporting, requiring the electronic submission of key transaction data to the tax authority. This replaces the current annual VAT client listing and is delivered through a five corner Peppol model, building on the eInvoicing connection businesses already have in place from 2026.

How can a business get set up with Peppol for Belgium?

Businesses connect through a Peppol Access Point Provider rather than building the infrastructure themselves. Transalis is a certified Peppol Access Point that helps businesses across Europe issue and receive compliant invoices, validate documents automatically, and prepare for both the 2026 eInvoicing stage and the 2028 reporting stage without managing it in house.

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Everything you need to know about the Belgium eInvoicing mandate

Is your business ready for the Belgium eInvoicing compliance deadline? Read our blog to get all the essential info ahead of January 2026.

Transalis30 April 2025Updated 23 September 2026

Key takeaways

Belgium requires most VAT registered businesses to issue and receive electronic invoices for domestic B2B transactions over a Peppol connection, covering every trading partner.
The mandate proceeds in two stages: Peppol BIS 3.0 eInvoicing for B2B trade from January 2026, then real time reporting to the tax authority from January 2028.
The rules apply to businesses established in Belgium and VAT registered, including foreign businesses with a fixed establishment, while B2C and international invoices sit outside scope.
Businesses must retire PDF and paper invoices for domestic B2B trade and ensure their systems meet technical requirements for invoice authenticity, data integrity and readability.
From 2028, Belgium's reporting stage moves from the four corner to a five corner Peppol model to support direct submission of transaction data to the tax authority.

What is the Belgium eInvoicing mandate?

The Belgium eInvoicing mandate requires VAT registered businesses with a fixed establishment in Belgium to issue and receive structured electronic invoices for domestic B2B transactions over the Peppol network, in the Peppol BIS 3.0 format, since 1 January 2026. A second stage, due in January 2028, adds real time reporting of transaction data to the Belgian tax authority, replacing the current annual VAT client listing.

New compliance requirements for Belgium eInvoicing are fast approaching.

From 1st January 2026, most Belgian VAT-registered businesses will be required to issue and receive electronic invoices for B2B transactions. In order to comply, affected businesses will need to get set up with a Peppol connection. To avoid the internal headache, this can be implemented via a Peppol Access Point Provider.

Transalis Peppol Access Point

Let us do the legwork for you with Belgium Peppol compliance. We are an accredited Peppol Access Point provider and can ensure you meet the requirements ahead of the deadline.

In this blog we outline:

Information about the compliance timeline
Who needs to comply
How to meet the Belgium eInvoicing requirement

The Peppol Belgium timeline

This eInvoicing mandate is part of a phased plan to modernise VAT reporting and close Belgium’s VAT gap (estimated at €4.8bn).

Similar to other European territories, the Belgian government is implementing these requirements in a phased approach. So far, this has been broken down into two stages:

January 2026: Mandatory B2B eInvoicing between Belgian VAT-registered businesses with a fixed establishment in Belgium. Invoices must be exchanged in a structured format according to the Peppol BIS 3.0 standard
January 2028: Real-Time Reporting (RTR). Requiring the electronic submission of key transaction data to the Belgian tax authority, which will replace the current annual VAT client listing.

Who needs to comply with eInvoicing in Belgium?

Put simply, The 2026 Belgium eInvoicing mandate will apply to all businesses established in Belgium and registered for VAT (including foreign businesses with a fixed establishment in Belgium).

It’s also worth noting that B2C transactions and international invoices remain outside the mandate. However, businesses should stay alert for updates ahead of the 2028 eReporting rollout, which could expand the scope of the compliance requirements.

Summary of key requirements

So, what do businesses need to do and what processes must change? We list the key information below:

Issue and receive structured electronic invoices in the Peppol BIS format
Exchange invoices via the Peppol network (4-corner model)
Discontinue the use of PDFs and paper invoices for domestic B2B transactions
Ensure systems meet technical criteria around authenticity, data integrity and readability

Currently, the 2026 model is based on the 4-corner Peppol approach (supplier and buyer message exchange via Access Points). However, this will change in 2028, as the introduction of the eReporting model will evolve to the 5-corner Peppol setup. This is because the 5-corner Peppol approach supports the RTR to the Belgian tax authority.

How Transalis can help?

Transalis is a certified Peppol Access Point and already supports clients across Europe with compliant eInvoicing and eReporting solutions.

Our cloud-based platform helps you automate invoice exchanges, validate documents, and ensure full compliance with eInvoice and RTR mandates, without the need to setup and manage in-house. Whether your business trades solely in Belgium or internationally, our flexible solutions ensure your eInvoicing workflows meet legal, technical and business requirements.

Frequently asked questions

Who needs to comply with Belgium's eInvoicing rules?: Any business established in Belgium and registered for VAT, including foreign businesses with a fixed establishment there, needs to comply. B2C transactions and international invoices currently remain outside the mandate, though businesses should watch for updates ahead of the 2028 real time reporting rollout, which could expand the scope of the requirement.
What format do Belgium eInvoices need to be in?: Invoices must be structured electronic documents in the Peppol BIS format, exchanged via the Peppol network using the four corner model. PDFs and paper invoices are no longer acceptable for domestic B2B transactions, and systems must meet technical criteria covering authenticity, data integrity and readability.
What changes in Belgium from January 2028?: From January 2028, Belgium introduces Real Time Reporting, requiring the electronic submission of key transaction data to the tax authority. This replaces the current annual VAT client listing and is delivered through a five corner Peppol model, building on the eInvoicing connection businesses already have in place from 2026.
How can a business get set up with Peppol for Belgium?: Businesses connect through a Peppol Access Point Provider rather than building the infrastructure themselves. Transalis is a certified Peppol Access Point that helps businesses across Europe issue and receive compliant invoices, validate documents automatically, and prepare for both the 2026 eInvoicing stage and the 2028 reporting stage without managing it in house.

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