Since 1 January 2026 companies established in Belgium must issue and receive structured e-invoices for domestic B2B supplies, through Peppol. Penalties run from EUR 1,500 to EUR 5,000. Foreign companies with only a Belgian VAT number are outside the mandate for now. ViDA, the EU package of March 2025, adds a single VAT registration from 2028 and intra-EU e-invoicing with digital reporting from 2030.
The PDF invoice is over in Belgium
Since 1 January 2026 a Belgian company can no longer send its business customers a PDF invoice by email. It must send a structured electronic invoice, through the Peppol network, that the customer's software can read automatically. The customer must be able to receive it too. From 2028 the invoice data will also go to the tax authorities in near real time.
Belgium is the first Benelux country to make this switch, but not the last. The EU's ViDA package makes e-invoicing mandatory for intra-EU B2B supplies from 2030 and lets every member state require it domestically without asking Brussels. Dutch and Luxembourg companies that sell to Belgium already meet the question from their customers.
Peppol B2B
Issue and receive e-invoices.
E-reporting
Invoice data to the tax authorities.
Single VAT registration
OSS extended, platform rules.
Intra-EU e-invoicing
With digital reporting.
Who is covered and what it means
| Situation | Belgian mandate 2026 | ViDA |
|---|---|---|
| Belgian company or branch, B2B | Issue and receive Peppol e-invoices | Intra-EU e-invoicing from July 2030 |
| Foreign company with only a Belgian VAT number | Not covered, but customers may require Peppol | Single VAT registration from July 2028 may replace the Belgian number |
| B2C sales | Not covered | OSS extended |
| Dutch or Luxembourg company selling to Belgian businesses | Not covered; Belgian customers must be able to receive | Intra-EU e-invoicing from July 2030 |
Law and practice: Belgian law of 6 February 2024 introducing mandatory B2B e-invoicing from 1 January 2026, with penalties of EUR 1,500, 3,000 and 5,000; Council Directive (EU) 2025/516 (ViDA), adopted on 11 March 2025, amending the VAT Directive. EN 16931 is the European standard for the invoice format.
Getting compliant without changing your whole system
- Scope checkEstablishment, VAT registrations, customers by type and country.
- Peppol accessRegistration with a Peppol access point or activation in your accounting software.
- Invoice dataVAT numbers, company numbers and mandatory fields cleaned up.
- ReceivingMailbox and booking process for incoming e-invoices.
- ArchiveStorage of structured invoices for the legal period.
- ViDA planWhat changes in 2028 and 2030 for your registrations and invoicing.
A Dutch B.V. sells software services to Belgian companies and has a Brussels branch for sales. Because the branch is involved in the supplies, the Belgian mandate applies. We activate Peppol in its accounting software, clean up customer company numbers and set up receipt of supplier invoices, in three weeks.
E-invoicing: what applies to you?
The result updates with each answer.
E-invoicing: what applies to you?
Four questions. You see whether the Belgian Peppol obligation applies now and what ViDA brings in 2028 and 2030.
Peppol for B2B since 2026.
Not only issue.
Belgian e-reporting, EU single registration.
Intra-EU e-invoicing.
E-invoicing in Belgium and ViDA: frequent questions
Is e-invoicing mandatory in Belgium?
Yes. Since 1 January 2026 VAT taxpayers established in Belgium must issue and receive structured electronic invoices for domestic B2B transactions, in practice through the Peppol network. PDF invoices by email no longer qualify.
Does it apply to foreign companies?
It applies to companies established in Belgium, including foreign companies with a Belgian branch involved in the supply. A foreign company with only a Belgian VAT registration and no establishment is outside the mandate for now, but its Belgian customers may still ask for Peppol invoices.
What are the penalties?
EUR 1,500 for a first breach, EUR 3,000 for a second and EUR 5,000 for further breaches within a set period. The authorities announced a tolerance for companies that showed they were preparing in the first months of 2026.
What is ViDA?
VAT in the Digital Age, the EU package adopted in March 2025. It brings a single VAT registration for more cross-border sales from July 2028, deemed supplier rules for platforms, and mandatory e-invoicing with near real-time reporting for intra-EU B2B supplies from July 2030.
What comes next in Belgium?
Real-time e-reporting of invoice data to the tax authorities from 2028, replacing the annual customer listing.