Current status
The domestic structured B2B mandate is live.
Structured electronic invoicing has been mandatory for most domestic B2B transactions between Belgian VAT-liable businesses since 1 January 2026.
Implementation timeline
- Mandatory structured receivingIn-scope Belgian VAT-liable businesses
- Mandatory structured B2B issuanceIn-scope transactions between Belgian VAT-liable businesses
Who is affected
The obligation generally covers transactions between Belgian VAT-liable businesses, including many businesses using the small-business VAT exemption. Limited exclusions apply.
Receiving requirements
In-scope Belgian VAT-liable businesses must be able to receive structured e-invoices, including businesses that invoice only consumers but buy from Belgian suppliers.
Issuing requirements
In-scope domestic B2B invoices must be structured. A PDF alone is not sufficient.
Formats and networks
Accepted or required formats
Networks and platforms
- Peppol
Software considerations
Confirm access to Peppol through an access point or connected accounting package. The default format is Peppol BIS; alternatives require mutual agreement and EN 16931 compliance.
Frequently asked questions
Is an emailed PDF compliant for Belgian B2B invoices?
No. For transactions in scope of the mandate, a PDF alone is not a structured electronic invoice.
Is Peppol required?
Peppol and Peppol BIS are the default route and format. An alternative may be agreed by both parties if it complies with EN 16931.
Official sources
Use these first-party references to verify the requirements for your circumstances.
- Official sourceBelgian Federal Public Service Policy and Support / FinanceWho is required to use electronic invoicing?Last checked 10 September 2026View official source (opens external website)
Last verified:
The information on E-Invoicing Guide is provided for general informational purposes only and does not constitute legal, tax, accounting or compliance advice. Requirements may change. Always verify obligations with the relevant authority or a qualified adviser.