Belgium is moving toward mandatory B2B e-invoicing by 1 January 2026, yet many companies remain unprepared, with only one-third having started implementation according to a recent BDO study. Experts warn that early preparation is critical as Belgium will also introduce a near-real-time e-reporting system in 2028, aligning with EU ViDA and increasing compliance demands on businesses
Belgium Sets Final Deadlines for Mandatory B2B E-Invoicing
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Belgium
Author: Vukašin Santo
Category:
Fiscal subject related
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899
Content accuracy validation date:
10.12.2025
Content accuracy validation time:
10:47h
As Belgium prepares to introduce mandatory B2B e-invoicing on 1 January 2026, new data shows that many companies are not yet ready. A recent BDO study found that only one-third of Belgian businesses have begun implementation, while a quarter have not started at all.
Consultants warn that the transition window is closing fast. According to Comarch, early preparation is essential to minimise risks, avoid operational disruptions, and benefit from long-term digital efficiency.
Belgium has been moving toward e-invoicing for several years. Since 2017, electronic invoices have been mandatory for federal government contracts over €30,000, an obligation extended in 2023 to smaller contracts, with invoices under €3,000 remaining exempt. The system is aligned with EU Directive 2014/55/EU and relies on the Peppol network and the government’s Mercurius platform for secure invoice exchange.
Deadlines
- Januar-2026:
Mandatory B2B e-invoicing begins. All VAT-taxable businesses with a fixed establishment in Belgium must issue structured e-invoices via the Peppol network in accordance with EN 16931.
Not all entities fall under this obligation, but most B2B operators do. - January-2028:
Belgium plans to introduce a near-real-time e-reporting system, with technical details still under development. The system is expected to align with the EU’s VAT in the Digital Age (ViDA) initiative, which aims to modernise VAT reporting across the Union.
As the deadlines approach, experts continue to urge Belgian companies to accelerate their preparations to avoid compliance gaps and ensure a smooth transition.
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