The Belgian Finance Minister has announced a new plan to make e-invoicing mandatory for domestic B2B transactions. This means that businesses in Belgium will have to issue invoices electronically in a structured data format for their sales within the country. The plan is to implement this obligation on January 1, 2026, after getting approval from the European Commission and Parliament.
Belgium will introduce mandatory e-invoicing for domestic B2B transactions in 2026.
Public
Belgium
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
860
Content accuracy validation date:
09.10.2023
Content accuracy validation time:
08:10h
This plan is different from the previous one that was part of the tax reform since it states that from the current standpoint, there will be no gradual implementation, which means that all businesses in Belgium will have to comply with the e-invoicing mandate from the same date.
E-invoicing is a way of issuing invoices electronically in a structured data format that can be read and processed by computers. The advantage of e-invoicing is that it reduces errors, costs, and fraud and improves efficiency and transparency. The plan is to use a common European standard for e-invoicing, called EN16931, which allows different formats to be compatible. However, businesses can also agree to use another format, as long as it follows the EN16931 standard.
Additionally, sending a PDF invoice by email will not be allowed anymore for domestic B2B transactions.
The e-invoicing mandate will apply to businesses that are established in Belgium or have a branch in Belgium. Businesses that are only registered for VAT in Belgium but are not established there will not be affected by the mandate. The mandate will only apply to domestic transactions, not cross-border transactions.
In short, the B2B e-invoicing mandate:
- will apply to taxable persons established in Belgium and Belgian branches of foreign entities.
- but foreign businesses with mere VAT registration in Belgium are not envisaged at the moment (not included in the obligation),
- will require companies to issue invoices in an electronic structured data format (PEPPOL-BIS) for domestic transactions in Belgium, while parties can agree to use another structured data format as long as it is in line with the European EN16931 standard.
Other news from Belgium
FPS Finance in Belgium has published the Fiscal Data Module Certification Guide.
Belgium
Author: Tara Nedeljković
Belgium’s FPS Finance has released the Fiscal Data Module (FDM) Certification Guide, a key component of the GKS 2.0 framework for registered cash registers. The guide outlines legal, technical, and procedural requirements that manufacturers must meet to certify FDMs, including hardware standards, secure communication protocols, and integration with FPS Finance’s cloud services. Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
New document was uploaded: S4F backoffice patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
Public
All countries
Author: Ivana Picajkić
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more
Peppol Registration of International Partners Qualifies as Implicit Agreement to Receive E-Invoices for Belgian e-Invoicing System
Belgium
Author: Tara Nedeljković
Starting January 1, 2026, Belgium will require structured electronic invoicing for all domestic B2B transactions, using the Peppol network and BIS format, unless both parties agree on another EN16931-compliant format. Read more
Belgian FPS Finance updated technical documentation for GKS 2.0 related to FPS Cloud’s API protocol.
Belgium
Author: Tara Nedeljković
Belgian FPS Finance has updated its technical documentation for GKS 2.0, specifically related to FPS Cloud's API protocol. The latest update, v. 1.06, includes new details in sections 5, 11, and 12.3.3 of the documentation. Read more
Key e-invoicing components to be aware of in Belgium
Belgium
Author: Tara Nedeljković
The Greek Ministry of National Economy and Finance and the Independent Authority for Public Revenue have simplified the process of issuing digital consignment notes. Starting April 1, 2025, businesses with gross revenues exceeding €200,000 or operating in specific sectors, such as energy products, pharmaceuticals, and building materials, must issue and transmit digital consignment notes. Read more