Electronic invoicing guide
Belgium
Digital reporting requirements
B2G: Centralized/Peppol
B2B: Post Audit, Peppol to be rolled out beginning July 2026
Obligatory
B2G:
Issuing: Mandatory for suppliers to Flemish and Brussels regions
Receiving: All contracting authorities
B2B:
Issuing: Mandatory Gradual rollout beginning July 2026
Receiving: Buyer’s consent required. (Consent not required if sending e-invoices to Hermes)
Authority
Federale Overheidsdienst
Financien / Service Publique
Federale FINANCES
Platform
Hermes (National platform)
Peppol
Format
Peppol
Storage time
7 years
Reporting and processes
From 2028, Belgium will implement a near-real-time reporting system for domestic B2B transactions, using the Peppol network and allowing the tax administration to directly access invoice data, replacing the annual customer list.
Upcoming legislative changes
A preliminary draft law was approved on the introduction in Belgium of mandatory electronic invoicing for B2B transactions. It still needs to be submitted to the Council of State for advice and also needs to be approved by the Belgian Parliament.
The new proposal is characterized for introducing two important changes:
- B2B obligations for all companies (subject to some specific exclusions) will enter into force on 1 January 2026.
- Mandatory electronic reporting will not be introduced together with electronic invoicing, but it is expected that this will take place at a later stage.
- The scheme does not apply to B2G or B2C transactions. A separate EU framework for electronic invoicing already exists for B2G.
Links of Interest and documents
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