BelgiumE-Invoicing & ReportingBelgium E-Invoicing & Digital Reporting Guide
Belgium Electronic Invoicing and Digital Reporting Requirements
Questions About E-Invoicing in Belgium?
Contact our expertsBackground
The Belgian Government has introduced Business-to-Government (B2G) e-invoicing in phases. The timeline to implement the B2G e-invoicing mandate is as follows:
Currently, e-invoicing is optional for business-to-business transactions (B2B); however, the introduction of mandatory B2B e-invoicing will start on January 1, 2026.
What Types of Businesses Does This Apply to?
Current mandate
Businesses selling to public entities. The mandatory e-invoicing for B2G transactions timeline is:
- November 2022: e-invoices for public contracts over EUR 215,000 should be issued.
- May 2023: e-invoices for public contracts greater than or equal to EUR 30,000 should be issued.
- November 2023: e-invoices for public contracts below EUR 30,000 should be issued.
E-invoices for public contracts below EUR 3,000 are exempted from the B2G e-invoicing obligation.
Upcoming mandate
B2B e-invoicing is adopted and will go live from January 1, 2026. The supplier must be a VAT-taxable person established in Belgium (including a VAT group). There are exempted taxpayer groups:
- A taxable person who exclusively carries out transactions exempted under article 44 of the Belgian VAT Code.
- A taxable person applying the flat-rate scheme of article 56 of the Belgian VAT code
- Taxable persons in a state of bankruptcy
Governmental Body Responsible for E-invoicing in Belgium
Penalties for Not Adhering to Belgium's E-invoice Mandates
In principle, the proportional penalties amount to 200% of the VAT (e.g. non-issuance of invoices or issue of incorrect invoices), and the non-proportional penalties generally amount to between EUR 50 and EUR 5,000 (e.g. non-compliance with the invoicing requirements).
What does the e-invoicing process in Belgium look like?
- The Belgian government has adopted the ISO 20022 standard for its B2G e-invoicing system to make it compatible with other countries that have also adopted the standard.
- Businesses are required to use e-invoicing software that is Peppol accredited.
- The Belgium Peppol Authority (BOSA-DT) approves Peppol Access Point providers to provide entry and exit into the Peppol network. To send and receive compliant e-invoices in Belgium, businesses should connect to a Peppol Access Point. Peppol is an electronic data interchange (EDI) network that enables businesses to exchange documents electronically.
- Businesses should maintain records of all invoices sent and received.
- In order to ensure compliance with this regulation, Belgium organizes Access Point Providers' forums every 6 to 8 weeks.
More information on the B2B e-invoicing process will be published soon.
Is SAF-T Needed in Belgium?
SAF-T has not been introduced in Belgium.
Questions About E-Invoicing in Belgium?
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