Electronic invoicing guide
Belgium
Digital reporting requirements
B2G: Centralized via Mercurius (Peppol-connected).
B2B: Post Audit, Peppol to be rolled out beginning January 2026
Voxel is officially authorized as a Certified Service Provider and is listed on the Belgian Federal Administration’s official e-invoicing portal and 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 from 1 January 2026
Receiving: Mandatory from 1 January 2026
Authority
Federal Public Service (FPS) Finance / SPF Finances / FOD Financiën
Platform
Mercurius (B2G)
Peppol (default for B2B)
Format
Peppol BIS / EN 16931
Storage time
7 years
Reporting and processes
From 2028 (expected): Belgium plans to introduce a near-real-time reporting system for domestic B2B transactions, using the Peppol network and allowing the tax administration to directly access invoice data. This system is intended to replace the current annual customer listing.
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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