What has changed since 2026

What has changed?

In the past, you could deliver an invoice on paper or as a PDF. Since 1 January 2026, Belgian VAT-registered businesses must use structured electronic invoices with each other. This is laid down in the Act of 6 February 2024 and the Royal Decree of 8 July 2025.

A structured invoice is a file (XML) in which every piece of data has a fixed place: the number, the date, each line, the VAT. Your customer's accounting software reads it without retyping. A PDF is not a structured invoice, not even when it arrives by email.

In principle, invoices travel over the Peppol network, in the Peppol BIS Billing 3.0 format. Departing from that format is only possible if both parties agree and the other format also complies with the European standard EN 16931.

Who does it apply to?

The obligation applies to transactions between VAT-registered businesses established in Belgium. Your status (main occupation, secondary occupation, company, sole trader) plays no role; your VAT status does.

Required

• Every VAT-registered business that invoices another Belgian VAT-registered business.
• Small businesses under the small business VAT exemption scheme (turnover up to EUR 25,000 a year): they must receive and send e-invoices.
• Businesses that only sell to private individuals: they do not send their customers an e-invoice, but must be able to receive e-invoices from their suppliers.
• Farmers under the special flat-rate scheme for farmers: at least for receiving.

Not required to send

• Those who only carry out transactions exempt under Article 44 of the VAT Code (e.g. many medical and social professions). They do not need to receive either.
• Foreign businesses without a permanent establishment in Belgium. They do not need to receive either.
• Businesses in bankruptcy.
• Businesses under the flat-rate VAT scheme, until that scheme is phased out (1 January 2028 at the latest). They must receive, though.

Invoices to private individuals and to foreign customers fall outside the obligation. Invoices to the government have had to be electronic since 1 March 2024.

How does Peppol work?

Peppol is not a program and not a website, but a network with agreements, like the telephone network. You connect through a service provider, the access point.

1. 01

   You create the invoice

   In your accounting or invoicing software, as before. The software converts it into the right format.

2. 02

   Your access point sends it

   Your software's access point checks the invoice and looks up in the register where your customer is connected.

3. 03

   Your customer's access point receives it

   The invoice arrives at your customer's service provider, which puts it into your customer's software.

4. 04

   Your customer books it

   Without retyping. You find your customer by their enterprise number: you do not need a separate address.

The government's free Hermes platform no longer exists: it was shut down at the end of 2025. Mercurius is the platform for invoices to the government, not a solution between businesses.

What fines are there?

Anyone who does not have the technical means to send and receive structured e-invoices risks a fine of EUR 1,500 for a first offence, EUR 3,000 for a second and EUR 5,000 for each subsequent one. A subsequent offence only counts if it is established at least three months after the previous finding that led to a fine.

In the first three months of 2026, a tolerance period applied to those who had taken steps in time. That is over: since April 2026, the tax authorities can impose fines. In addition, the usual fines for missing or incorrect invoices still apply.

Is there tax support?

Yes. SMEs and self-employed people may deduct the costs of e-invoicing (subscriptions to invoicing software, advice on introducing it) at 120%. This applies to costs from 1 January 2024 up to and including 31 December 2027.

For digital investments, including invoicing and accounting systems, an increased investment deduction of 20% has applied since 1 January 2025. Ask your accountant what applies to you.

What is still to come?

The government wants to introduce e-reporting from 2028: the data of every invoice will then also go to the tax authorities almost immediately, and the annual client listing will disappear. In July 2026, the Council of Ministers approved a bill with 1 January 2028 as the start date; it is not yet law and the technical rules are not yet known.

Europe follows with the ViDA package: from 1 July 2030, invoices between businesses in different Member States will also be reported electronically.