What is happening in Belgium January 2026: e-Invoicing and e-Reporting Mandates and Who is Affected

Mandatory e-Invoicing Implementation in Belgium

The Belgian Government has only recently implemented an e-Invoicing mandate, specific to B2G transactions (including all suppliers of public entities) where the contract was published after 1 March 2024. This obligation finds application to public administration contracts with the value of €3,000.00 or more (excluding VAT).

However, since the implementation of the B2G mandate, the Belgian Authorities have released legislation advising on the adoption of a B2B e-Invoicing mandate. This mandate will find application of established VAT-registered entities. The method of exchange will be by way of the Peppol Network. Thus, the transaction control model that will be utilised in Belgium will be the Peppol-model.

B2B e-Invoicing in Belgium: 1 January 2026

The adoption of the B2B, Business-to-Business, mandate does not come as a surprise. The implementation of mandatory electronic invoicing has been a global phenomenon with the adoption of the use of structured electronic invoices.

As per the Belgian Federal Public Service the B2B mandate will be effective from January 1, 2026, finding application on Belgian taxpayers liable to pay Belgian VAT. Business entities established in Belgium, that fall within the scope of the mandate will have the responsibility of exchanging structured electronic data. This will mean that PDF invoices will no longer be an accepted method of exchange for transactions.

It is important to note that there are exemptions to the obligation. Business entities that are non-resident Belgian VAT-registered businesses, will not have to comply with the 2026 e-invoicing mandate. Thus, non-established entities or entities with no permanent establishment in Belgium will not have to conform to the e-invoicing mandate.

Global e-invoicing: What is Peppol’s roll?

As mentioned previously, the Peppol-model will be used in Belgium, and to clarify that will be the 4-corner model. When referring to the ‘4-corner-model’, it refers to the elected Continuous Transaction Control (CTC) model implemented by the relevant Government.

A CTC-model allows for the relevant authorities to collect data on business activities within the relevant jurisdiction. The purpose of a CTC-model is to correct the inaccuracies of retroactive audits. Information such as transactional data is now available to tax authorities in near real-time or in real-time.

The model requires users to enlist the assistance of an accredited Peppol Access Point in order to facilitate the exchange of e-invoicing data. The exchange method is via the Peppol Platform wherein the structured data is exchange in the Peppol BIS format. The method of exchange will be decentralised, meaning that invoice data can be sent to the end recipient and tax authorities simultaneously.

Thus, e-invoices will not be validated prior to exchange between transacting parties.

Why the Peppol Platform? The Platform is widely used across the European Union, due to its favourable characteristics, such as, its seamless transmission between different programs, i.e. interoperability. The Network provides for a secure method of exchange and delivery between transacting parties; wherein information is securely transmitted. The support structure of the Network is also admirable due to it being functional for large-to-medium sized enterprises and even small-to-medium sized enterprises.

The Network, in short, is popular and will have a bigger footprint within the upcoming years and in relation to the implementation of the ‘VAT in the Digital Age (ViDA)’ Directive.

How will e-Invoicing work in Belgium for B2B transactions? 

Structured electronic invoices will be sent through the Peppol Network. To send and receive e-invoice via the Peppol, a business entity’s accounting software will have to have an established connection with the Network.

Due to the administrative burden such an integration places on Companies, they may enlist the services of an e-invoicing service provider, accredited as a Peppol Access Point within the relevant jurisdiction where the need has arisen. eezi – Powered by VATit is certified with OpenPeppol to provide the necessary services to send and receive e-invoice data through the Peppol Platform.

What is Mercurius?

In relation to what has been mentioned above, Belgium has an implemented B2G mandate, that does not solely make use of the Peppol Platform for the exchange of B2G transaction data. The Belgium Federal Government has set-up the Mercurius Platform that facilitates system integrations between senders and receives in the public sector.

Mercurius is equipped with a web portal that is easily accessible to Belgian organisations and supports the manual submission of invoices.

The Mercurius platform gives public sector enterprises and contracting parties more freedom in their own e-Invoicing adaptation. Mercurius is exclusively aligned with Peppol to enhance consistency across public sector entities, Mercurius is supported by communication channels that both share key updates about its development and broader context and gathers feedback from public sector users—and indirectly, from their suppliers.

The Future of e-Reporting in Belgium

Not only is Belgium implementing and e-invoicing obligation, but an e-reporting obligation.

The Belgium Coalition Government advised on 31 January 2025 that it will be introducing a ‘Near-Real Time e-Reporting’ obligation on B2B domestic transactions. This obligation will take effect on 1 January 2028.

The submission format to be followed is a 5-corner Peppol-based CTC model.

In Short

Belgium is taking significant steps toward digitalising its invoicing and reporting systems, starting with the B2G e-invoicing mandate and expanding to B2B transactions by 2026. By adopting the Peppol Platform, the country aligns itself with broader EU trends, promoting transparency, efficiency, and interoperability. The upcoming near-real-time e-reporting obligation set for 2028 further reinforces Belgium’s commitment to modernising VAT compliance requirements. Service providers such as eezi – Powered by VATit play a key role in supporting this transition, ensuring that business entities are equipped to meet the evolving regulatory landscape.