Belgium's B2B e-invoicing obligation (2026): what freelancers and small businesses need to know

Updated 2026-11-12

Also available in: Nederlands · Français

Since 1 January 2026, VAT-registered businesses established in Belgium must send and receive structured electronic invoices for business-to-business (B2B) transactions. A PDF sent by email no longer counts as an invoice between Belgian businesses.

This guide summarises the rules in plain language. It is not legal or tax advice: always check the official information from the Belgian FPS Finance at einvoice.belgium.be and talk to your accountant.

Who is affected

Sending: businesses established in Belgium and registered for VAT, for invoices to other Belgian VAT-registered businesses.
Receiving: Belgian VAT-registered businesses must be able to receive structured e-invoices.
Not covered: invoices to consumers (B2C). Invoices to public bodies (B2G) already followed separate e-invoicing rules.

If you are a freelancer with a Belgian VAT number who invoices other companies, the obligation applies to you.

What format is required

The default is Peppol BIS Billing 3.0, a UBL 2.1 XML format that follows the European standard EN 16931. Invoices are exchanged over the Peppol network through a certified access point (a service provider that connects you to the network).

A valid invoice has to pass two sets of official rules:

the EN 16931 business rules (for example: totals must add up, VAT breakdown must be consistent), and
the Peppol BIS 3.0 rules (for example: every party needs an electronic address, the buyer reference or order number must be present).

Fines and the start-up period

The obligation itself started on 1 January 2026. The authorities announced a tolerance period for the first three months of 2026 for businesses that could show they were making reasonable efforts to comply. After that, escalating administrative fines can apply for repeated breaches. Check einvoice.belgium.be for the current amounts and conditions.

How to get started

Find your Peppol ID. For most Belgian businesses this is scheme 0208 followed by your 10-digit enterprise number (KBO/BCE), for example 0208:0123456749. See What is a Peppol ID?.
Make sure you can receive. You need to be registered on the Peppol network through an access point, or through invoicing or accounting software that includes one.
Create compliant invoices. Use software that produces Peppol BIS 3.0 XML, and check it against the official rules before sending.
Keep your numbering unique and sequential, as before: the e-invoice is the legal invoice.

Next steps announced

Belgium has announced e-reporting of invoice data to the tax administration from 2028. Keep an eye on the official site for details.