Belgium's mandatory B2B Peppol e-invoicing goes live; real-time reporting due in 2028
Belgium requires all domestic B2B invoices over Peppol BIS in EN 16931 format from 1 January 2026. Fines of €1,500 to €5,000 apply from 1 April 2026. Near real-time e-reporting to tax authorities begins January 2028.
Belgium’s mandatory B2B e-invoicing requirement took effect on 1 January 2026. All Belgian-established VAT taxable persons must now issue and receive structured invoices via Peppol BIS in EN 16931 format for domestic transactions. A three-month grace period ended 31 March 2026; penalties now range from €1,500 to €5,000 per breach. Real-time reporting to the tax authority is scheduled for January 2028.
Mandate now in force
Belgium’s mandatory B2B e-invoicing requirement is now live. Since 1 January 2026, all Belgian-established VAT taxable persons must issue and receive structured electronic invoices for domestic B2B transactions. Invoices must comply with EN 16931 and be exchanged via Peppol BIS. PDFs and paper invoices are no longer legally valid for these transactions.
The requirement was enacted through the Programme Law of 22 December 2023 and implemented via the Royal Decree of 14 July 2025.
Penalties now active
A three-month tolerance period ended on 31 March 2026. From 1 April 2026 onwards, fines apply for non-compliance:
- €1,500 for the first breach
- €3,000 for the second breach
- €5,000 for subsequent breaches
FPS Finance clarified on 19 December 2025 that the obligation binds only Belgian-established suppliers. A “fallback” rule allows non-structured invoices where a recipient is temporarily unable to receive e-invoices.
Scope and exemptions
Non-established VAT-registered businesses are exempt from the issuing requirement. However, Belgian customers must still be able to receive e-invoices from them.
B2G invoices (business-to-government) above €3,000 have been mandatory since 1 March 2024. FPS BOSA, the Belgian Peppol Authority, operates the Mercurius portal and the certified Access Point ecosystem.
Real-time reporting ahead
From January 2028, Belgium will replace periodic customer listings with near real-time transmission of invoice data to the tax authority. This shift aligns with the EU’s ViDA (VAT in the Digital Age) directive and will use a five-corner Peppol-based reporting model.
Businesses should begin planning now for the 2028 transition to ensure systems can support real-time data flows.