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E-invoicing mandatory in Belgium by 2026: Are you prepared? 

Everything you need to know about the obligation of e-invoicing in Belgium.
Jan Maenhaut
Jan Maenhaut

Updated: E-invoicing mandatory in Belgium by 2026

Today, e-invoicing is already mandatory in Belgium in the Business-to-Government (B2G) context, i.e. when invoicing to local and federal governments. The Flemish government was the first to introduce this obligation in 2017. But what about the B2B obligation?

What’s an electronic invoice?

An electronic invoice (also known as an e-invoice) is an invoice that is created, sent, received and stored digitally. This is automated between different software systems without manual intervention.

The electronic invoice must comply with a standard so that it can be processed automatically by different software systems on the side of sender and receiver. Within Europe, agreements are laid down in a framework called Peppol. This framework describes a standardised format for invoices (UBL format), rules, network and legal aspects.

What is Peppol?

A network, a standard, and a framework

  • Network : Peppol has a network across 78 countries for procurement documents 
  • Standard : Peppol BIS standard describes the set of documents, format and rules
  • Framework : Legal framework for different actors to manage and use the network 

Key benefits

  • An open & secure network : public and private organisations can easily connect and exchange electronic documents in a secure way. 
  • Connect just once : once connected you can immediately exchange documents with your suppliers and customers worldwide.  
  • Freedom of choice of service provider (= Peppol access point): you do not have to use the same service provider of your supplier or customer. 
  • Common specifications :  1 language based on common international standards to exchange information.  

4 Corner model:

B2G e-invoicing is already mandatory in Belgium




Jan 2017: Flemish Government

Mandatory e-invoicing for public tenders


Apr 2019: European directive

All contracting governments should accept e-invoices


Nov 2020: Brussels government

Mandatory e-invoicing for public tenders


Jan 2022: Wallonia

No longer accepts PDF or Word invoices. Only e-invoices or paper


Nov 2022: Federal government

Mandatory e-invoicing for public tenders > European threshold


May 2023: Federal government

Mandatory e-invoicing for public tenders > 30K€


Mar 2024: Federal government

Mandatory e-invoicing for all public tenders


Jan 2026: Deadline e-invoicing B2B

Start preparing on time!

B2B e-invoicing will become mandatory in Belgium

Minister of Finance Vincent Van Peteghem has drawn up a proposal for mandatory e-invoices between companies in the fight against fraud and administrative burdens. 

The step towards e-invoicing is important to reduce the VAT gap, the difference between expected and actual VAT revenues. 

The European Commission has announced that the VAT gap in Belgium in 2020 amounts to 4.8 billion euros or 14%. This means that Belgium is doing noticeably worse than its neighbouring countries, the Netherlands (2.8%, Germany 4.8% and France 8%). 

On 29/09/2023 an agreement was reached in the Council of Ministers on mandatory e-invoicing.

Updated deadline for B2B e-invoicing obligation in Belgium

In the first proposal, the obligation would be introduced from July 2024 for larger companies and in later phases for all companies. 

Due to the late approval, the deadline has been pushed back. The new implementation date is January 1, 2026. 

What do we know for now: 

  • from January 1, 2026, the obligation applies to every organization regardless of size. There is no longer a phased rollout. 
  • The obligation applies in 2 directions: both wen receiving and sending electronic invoices. 
  • Peppol becomes standard, but in exceptional cases, alternatives may be permitted if they meet European standards the obligation applies in two directions: both when receiving and sending invoices 

Does this mean the end of the paper or PDF invoice?

Our expectation is not. Some arguments for this are: 


  • The Flemish government still does not receive 100% e-invoices today, despite the obligation since 2017 (already 6 years ago). 
  • Despite the delay, we expect that not all companies will be able to implement the switch in time. 
  • The obligation only applies to Belgian companies. If you trade with foreign countries, you will still receive/send PDF invoices. 
  • E-invoices are not human readable. We expect that a lot of companies will still exchange PDF invoices as a backup or for support. 

Ready to prepare for e-invoicing?

Our advice is to prepare for the new legislation now and take the necessary steps to be ready by the end of 2025.

Every organisation deals with different business systems that consume or generate incoming or outgoing invoices. The transition from paper/email invoices to e-invoices can have a big impact. 

You will suddenly have to deal with e-invoices in addition to the current paper and PDF invoices. You cannot print or save e-invoices on paper because they are not readable by humans. Reviewing or approving invoices without any visualization in PDF will pose major challenges to many organisations. 

Because the impact on each company is different, you must calculate reserve time. You have to assess the impact, adjust processes and onboard on Peppol. If you are not working digitally yet, you must count at least six months. 

Amista offers with RecoMatics Document Suite a standard solution for invoice processing, regardless of the source format (paper, PDF or e-invoice). 

Let’s prepare you together for the Peppol obligation

Don’t wait until the end of 2025 or you won’t be on time. Start now. 

Contact us