Since when is B2B electronic invoicing mandatory in Belgium?

Since January 1st, 2026. Belgian companies subject to VAT must issue and receive their B2B invoices in structured format via the Peppol network.

Can I still send invoices in PDF?

No. Since January 1st, 2026, paper invoices and unstructured formats such as plain PDF are no longer accepted for B2B transactions subject to the mandate.

What is the Peppol network?

Peppol is a decentralized exchange infrastructure that connects businesses via approved access points. Belgium has adopted it as the official transport channel for its electronic invoices.

Is there a grace period?

Yes, a grace period of three months from January 1st, 2026 is provided, but it is not automatic: the company must be able to demonstrate tangible progress toward compliance.

Are foreign suppliers affected?

Yes, the mandate also covers foreign suppliers who invoice Belgian clients subject to VAT. They must also be able to issue in Peppol BIS format.

Guide · Electronic invoicing

Electronic invoicing in Belgium: the Peppol 2026 mandate

Since January 1, 2026, Belgian companies subject to VAT must exchange their B2B invoices in structured format via the Peppol network. PDFs and unstructured invoices are no longer accepted.

Updated on July 31, 2026

Regulatory framework

Belgium has adopted a decentralized model based on the Peppol network: invoices circulate directly between company systems via approved access points, according to the "4 corners" model. The B2B obligation came into effect on January 1, 2026 and applies to both Belgian companies and foreign suppliers invoicing Belgian customers.

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B2B obligation since January 1, 2026: issuance and receipt of structured invoices between VAT-taxable entities established in Belgium.
Peppol network imposed as the default transport channel, according to the decentralized "4 corners" model.
Three-month tolerance period from January 1, 2026, not automatic: the company must demonstrate tangible progress toward compliance.
e-Reporting: a digital reporting obligation is planned by 2028, in addition to electronic invoicing.

Formats and platforms

Peppol BIS 3.0: structured invoice profile compliant with EN 16931, reference format of the Belgian mandate.

Peppol network: decentralized exchange infrastructure connecting issuers and recipients via accredited access points.

Peppol access point: accredited operator through which a company connects to the network to issue and receive.

Peppol ID: the company's identifier on the network, essential to be addressable.

Mandatory information: invoice reference, VAT number and bank details must appear in the structured invoice.

End of PDF: paper invoices and unstructured formats (plain PDF) are no longer accepted in B2B.

Steps to achieve compliance

1
Connect to the Peppol network
Choose an accredited Peppol access point and obtain your Peppol ID to become addressable on the network.
2
Issue in Peppol BIS 3.0 format
Configure your tool to produce structured invoices compliant with the Peppol BIS 3.0 profile and EN 16931 standard.
3
Receive and automatically integrate
Ensure receipt of incoming invoices via Peppol and their integration into your accounting, without re-entry.
4
Document your compliance
Keep proof of your connection and your progress, particularly to benefit from the tolerance period.

Frequently asked questions

Since when is B2B electronic invoicing mandatory in Belgium?: Since January 1st, 2026. Belgian companies subject to VAT must issue and receive their B2B invoices in structured format via the Peppol network.
Can I still send invoices in PDF?: No. Since January 1st, 2026, paper invoices and unstructured formats such as plain PDF are no longer accepted for B2B transactions subject to the mandate.
What is the Peppol network?: Peppol is a decentralized exchange infrastructure that connects businesses via approved access points. Belgium has adopted it as the official transport channel for its electronic invoices.
Is there a grace period?: Yes, a grace period of three months from January 1st, 2026 is provided, but it is not automatic: the company must be able to demonstrate tangible progress toward compliance.
Are foreign suppliers affected?: Yes, the mandate also covers foreign suppliers who invoice Belgian clients subject to VAT. They must also be able to issue in Peppol BIS format.

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