E-invoicing status and developments in Belgium

In Belgium, e-invoicing is transitioning from voluntary to mandatory phases across different sectors. Currently, B2B e-invoicing is voluntary, allowing businesses to prepare for the upcoming mandatory requirement. But what will happen after January 1, 2026?

Starting January 1, 2026, all B2B transactions must be e-invoiced, regardless of the business's turnover, adhering to the European PEPPOL network standard or other mutually agreed formats that meet the European Standard. B2G e-invoicing has been mandatory since January 1, 2022, for transactions with government entities in Wallonia and the Flemish region.

B2C e-invoicing, on the other hand, does not obligate businesses to issue electronic invoices for consumer transactions. The move towards mandatory e-invoicing aims to enhance efficiency, reduce errors, and combat fraud within Belgium's fiscal system. Businesses should stay updated on these changes to ensure compliance and leverage the benefits of e-invoicing.