Electronic invoicing guide
Belgium
Digital reporting requirements
B2G: Centralized via Mercurius (Peppol-connected).
B2B: B2B: Peppol 4-corner como canal de transmisión por defecto (enero de 2026), a ser en 2028 Real time reporting. Mediante Peppol 5-corners.
Voxel is an authorized Peppol Access Point and is listed on the Belgian Federal Administration’s official e-invoicing portal and in the Peppol directory.
Obligatory
B2G:
Issuing: Mandatory for all suppliers to Belgian public authorities.
Receiving: All contracting authorities
B2B:
Issuing: Mandatory for all VAT-registered businesses established in Belgium from 1 January 2026, for domestic B2B transactions subject to Belgian VAT.
Receiving: Mandatory from 1 January 2026 for all in-scope Belgian VAT-registered businesses.
Cross-border (non-domestic) B2B transactions are excluded in the 2026 mandate,but will be addressed under EU-wide rules (ViDA, expected from 2030).
Authority
Federal Public Service (FPS) Finance / SPF Finances / FOD Financiën
Platform
Mercurius (B2G)
Peppol (default network for B2B exchange; alternative EN 16931–compliant channels allowed by agreement)
Format
Peppol BIS 3.0 (UBL 2.1)/ EN 16931
Storage time
- Movable Property: 10 years
- Immovable property: 15 years
- Real Estate Construction: 25 year
Counted from the start of the year following the invoice date.
Reporting and processes
From 2028 (expected): Belgium plans to introduce a near-real-time reporting system for domestic B2B transactions, using a Peppol-based 5-corner model, whereby invoice data is transmitted to the tax administration almost immediately after issuance.
Until then, current reporting obligations remain in force:
- Annual customer listing for VAT.
- Intrastat / EC Sales List.
Upcoming legislative changes
-
1 Jan 2026 → Mandatory B2B e-invoicing for all VAT-registered businesses established in Belgium.
- Technical requirement: new VAT rounding rule (rounding only at total VAT rate level, not per line).
-
2028 (expected) → Introduction of electronic reporting (e-reporting) obligations, aligned with EU ViDA initiative.
Links of Interest and documents
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