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Belgium B2B e-invoicing: mandatory from 1 January 2026

All Belgian VAT-registered businesses must send and receive structured e-invoices via PEPPOL or the Mercurius platform.

📅 1 January 2026📄 PEPPOL BIS Billing 3.0
← All EU countries

What's happening

Belgium is one of the first EU member states to mandate B2B e-invoicing for all VAT-registered businesses — regardless of size. From 1 January 2026, businesses must issue and receive invoices in a structured electronic format (PEPPOL BIS Billing 3.0) via the PEPPOL network or the Mercurius platform. PDF invoices are no longer sufficient for B2B transactions.

Mandate status

In force

1 January 2026 for both sending and receiving. No phased rollout — all businesses are subject from the same date.

Who's affected

All VAT-registered businesses

All Belgian VAT-registered businesses, including small and micro businesses. No revenue threshold applies — if you have a Belgian VAT number, you are in scope.

Deadline

1 January 2026

1 January 2026 for both sending and receiving. No phased rollout — all businesses are subject from the same date.

Format required

PEPPOL BIS Billing 3.0

PEPPOL BIS Billing 3.0 (based on the European standard EN 16931). Delivery via the PEPPOL network or the Mercurius government platform.

How Invoicia helps

Invoicia generates PEPPOL BIS Billing 3.0 XML out of the box. Free plan includes XML generation; Pro plan enables direct delivery via the PEPPOL network through a certified Access Point, so you can send compliant e-invoices directly to customers registered on PEPPOL.

Free tier
20 invoices/month + PEPPOL XML
Pro — €15/mo
Unlimited + PEPPOL network sending

Frequently asked questions

When did Belgian B2B e-invoicing become mandatory?+

From 1 January 2026, all Belgian VAT-registered businesses are required to send and receive structured e-invoices. The mandate applies to all businesses regardless of size.

What format is required for Belgian e-invoicing?+

Belgium requires e-invoices in PEPPOL BIS Billing 3.0 format, compliant with the European standard EN 16931. Invoices must be delivered via the PEPPOL network or the Mercurius platform.

Do small businesses need to comply?+

Yes. Unlike some other EU countries that have phased rollouts by business size, Belgium's mandate applies to all VAT-registered businesses from day one. There are no size-based exemptions.

Can I still send PDF invoices in Belgium?+

Not for B2B transactions involving Belgian VAT-registered businesses. Structured e-invoices in PEPPOL BIS 3.0 format are required. PDFs may still be acceptable for B2C or cross-border transactions not subject to Belgian VAT.

Does Invoicia support Belgian e-invoicing?+

Yes. Invoicia generates PEPPOL BIS Billing 3.0 XML, which is the required format. Pro plan enables direct PEPPOL network sending through an Access Point provider.

Last reviewed March 2026. This page is informational and not legal advice. Verify requirements with official sources or a qualified adviser.