Belgium
BEBelgium uses Peppol as the default network for both public-sector and domestic business invoicing; structured B2B e-invoicing has applied since 1 January 2026, and near real-time e-reporting is proposed from 2028.
Guide reviewed .
Invoicing and electronic documents
Peppol
The default transmission network for structured invoices under the B2B rules and for invoices to public authorities. BOSA has been the Belgian Peppol Authority since 2016. Service providers must register Belgian participants under their enterprise number (scheme 0208), so a sender can address a customer by its enterprise number.
Peppol BIS Billing 3.0 (UBL), an implementation of EN 16931 · Official source: Belgian government e-invoicing portal · Peppol FAQ
Structured e-invoice under the VAT Code
The Royal Decree of 8 July 2025 sets the default as Peppol BIS in the UBL version sent over Peppol. By mutual agreement, parties may use another EN 16931-compliant format or channel, but every business in scope must still be technically able to send and receive Peppol BIS.
Peppol BIS (UBL); other EN 16931 syntaxes only by agreement · Official source: Belgian Official Gazette · Royal Decree of 8 July 2025 on structured electronic invoices (Dutch)
Mercurius
The public sector's central e-invoicing platform, fully integrated with Peppol and acting as the main hub for public entities and their suppliers. The Commission's country page says it runs until December 2026, while contracting authorities move to a new platform or to another Peppol-enabled solution.
Peppol BIS Billing 3.0 · Official source: European Commission · eInvoicing in Belgium
Mercurius portal for suppliers
Lets suppliers track delivery and processing of their invoices to public bodies, and lets suppliers without suitable software enter invoices and credit notes manually.
Web entry, delivered to public buyers as structured e-invoices · Official source: Belgian government e-invoicing portal · sending e-invoices to the administration and Mercurius
Belgian B2B and B2G invoices both travel over Peppol by default, so one Peppol connection serves both. A sender can rely on the customer's enterprise number (scheme 0208) as its Peppol identifier and does not need to ask for one; see the Peppol FAQ. Another format or channel is allowed only if both parties agree. Software must still send and receive Peppol BIS, because neither party can make the other give up the Peppol route.
Check both parties before treating an invoice as in scope: both must be VAT-registered, and the supplier must be established in Belgium. Contracting authorities are marked as such in the Crossroads Bank for Enterprises; see the B2G FAQ. The current obligation covers issuing and receiving invoices only. Nothing is reported to the tax administration yet. If the proposed e-reporting is adopted, it is designed to build on the same structured invoice.
Legal guide
B2B · business invoices
Mandatory since 1 January 2026Every in-scope invoice drawn up, issued or sent from 1 January 2026 must be a structured e-invoice, whatever the date of the supply. A PDF or paper version may be sent voluntarily, but the structured e-invoice is the only legally required invoice, and the recipient cannot demand a PDF attachment. Attachments must travel in the same message as the invoice. A customer cannot impose its own portal without the supplier's explicit consent.
Official source: Belgian government e-invoicing portal · B2B FAQB2B · who is covered
Limited exceptionsThe obligation applies between a Belgian-established VAT-registered supplier and a VAT-registered customer. Taxable persons in bankruptcy, businesses making only supplies exempt under Article 44 of the VAT Code and non-established taxable persons without a Belgian permanent establishment need not issue structured e-invoices. Flat-rate taxpayers under Article 56 are also excluded; that scheme ends by 1 January 2028 at the latest. Only the Article 44 group and non-established persons are also excused from receiving. Small businesses under the €25,000 exemption scheme and farmers under the special agricultural scheme must at least be able to receive. Invoices to consumers are outside the obligation.
Official source: Belgian government e-invoicing portal · who is covered (French)B2B · penalties
Fixed finesNot having the technical means to issue or receive a structured e-invoice carries a fine of €1,500 for a first offence, €3,000 for a second and €5,000 for later offences.
Official source: Belgian Official Gazette · Royal Decree of 8 July 2025 on structured electronic invoices (Dutch)B2B · start-up tolerance
Ended after the first quarter of 2026The FPS Finance showed tolerance during the first three months of 2026 for offences specific to the new obligation, provided the business had taken timely and reasonable steps and still invoiced by another means. No general postponement was granted, and any penalty is assessed case by case.
Official source: Belgian government e-invoicing portal · tolerance period in early 2026B2G · public-sector invoices
Mandatory within the stated scopeSuppliers must send structured e-invoices under public contracts published after 1 March 2024 worth €3,000 or more excluding VAT. Contracting authorities may impose stricter rules in the contract documents, and federal contracting authorities have required e-invoices below €3,000 since 1 March 2024. The regions set earlier rules of their own; see the timeline.
Official source: Belgian government e-invoicing portal · invoicing the governmentE-reporting
Proposed from 1 January 2028No invoice data is reported to the tax administration under the 2026 rules. On 18 July 2026 the Council of Ministers approved a preliminary draft law for near real-time reporting of domestic B2B invoice data. It still needs advice from the Data Protection Authority and the Council of State, a second reading and adoption by the Chamber of Representatives.
Official source: Deloitte Belgium (secondary source) · proposed near real-time e-reportingFiscal receipts
Separate obligation unchangedA structured e-invoice does not replace the receipt from a registered cash register system. When the customer is a taxable person or a non-taxable legal person, an invoice must still be issued in addition to the receipt.
Official source: Belgian government e-invoicing portal · B2B FAQ
Timeline
-
BOSA becomes Peppol Authority
The FPS BOSA took on the role of Belgian Peppol Authority.
Official source: Belgian government e-invoicing portal · Peppol FAQ -
Flemish regional e-invoicing
Flanders made e-invoices mandatory for economic operators invoicing its regional entities.
Official source: European Commission · eInvoicing in Belgium -
Brussels accepts only e-invoices
The Brussels-Capital Region's administrations accept only e-invoices for their public contracts.
Official source: European Commission · eInvoicing in Belgium -
Walloon public-sector rules
E-invoices became the preferred method in Wallonia, and PDF or Word invoices are no longer accepted where e-invoicing is required.
Official source: European Commission · eInvoicing in Belgium -
Federal phase-in complete
The B2G obligation covers public contracts published after this date worth €3,000 or more, and federal contracts below that value.
Official source: Belgian government e-invoicing portal · invoicing the government -
Structured B2B e-invoicing starts
The Law of 6 February 2024 took effect, with the Royal Decree of 8 July 2025 making Peppol BIS over Peppol the default for domestic B2B invoices.
Official source: Belgian Official Gazette · Law of 6 February 2024 introducing the e-invoicing obligation (Dutch) -
Self-billing flexibility ends
Where self-billing invoices could not yet be sent or received as structured e-invoices, the administration allowed other means until this date if the software provider was still implementing the function.
Official source: Belgian government e-invoicing portal · B2B FAQ -
E-reporting draft approved by the government
The Council of Ministers approved a preliminary draft law on near real-time e-reporting. It is not yet law.
Official source: Deloitte Belgium (secondary source) · proposed near real-time e-reporting - Upcoming at review
Change of public-sector platform and authority (announced)
Mercurius runs until December 2026. According to the Commission's country page, the FPS Finance becomes the responsible authority from this date.
Official source: European Commission · eInvoicing in Belgium - Upcoming at review
Planned start of e-reporting (proposed)
The envisaged start of near real-time reporting of domestic B2B invoice data, subject to the legislative process. It would replace the annual client listing.
Official source: Deloitte Belgium (secondary source) · proposed near real-time e-reporting
Peppol in Belgium
- Directory participants
- 2,160,621
- Document families
- 32
Peppol Authority: Federal Public Service Policy and Support (BOSA).
64 certified service providers based in Belgium.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 2,148,209 participants
- 2,142,057 participants
- ApplicationResponse1,620,596 participants
- CrossIndustryInvoice368,493 participants
- 7,911 participants
- 3,071 participants
- 257 participants
- 231 participants
- 214 participants
- 206 participants
- unknown68 participants
- CrossDomainAcknowledgementAndResponse64 participants
- applicationresponse27 participants
- 27 participants
- 27 participants
- EndUserStatisticsReport5 participants
- Enquiry5 participants
- EnquiryResponse3 participants
- MaintenanceInstruction3 participants
- MaintenanceStatus3 participants
- TaxData3 participants
- TaxDataStatus3 participants
- TransactionStatisticsReport3 participants
- 2 participants
- ReceptionAcknowledgement2 participants
- Reminder2 participants
- 2 participants
- 2 participants
- UtilityStatement2 participants
- 2 participants
- DebitNote1 participant
- factur-x1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 3 | |
| 31 | |
| 2 | |
| 1 | |
| 2 | |
| 2 | |
| 14 | |
| 3 | |
| 1 | |
| 1 | |
| 3 | |
| 3 | |
| 4 | |
| 6 | |
| 3 | |
| 2 | |
| 7 | |
| 5 | |
| 4 | |
| 5 | |
| 4 | |
| 3 | |
| 5 | |
| 27 | |
| 10,611 | |
| 4 | |
| 173 | |
| 30 | |
| 171 | |
| 95 | |
| 215 | |
| 87 | |
| 100 | |
| 91 | |
| 86 | |
| 112 | |
| 129 | |
| 89 | |
| 119 | |
| 141 | |
| 80 | |
| 367 | |
| 113 | |
| 108 | |
| 109 | |
| 114 | |
| 124 | |
| 214 | |
| 199 | |
| 566 | |
| 372 | |
| 300 | |
| 285 | |
| 322 | |
| 286 | |
| 161 | |
| 170 | |
| 4,286 | |
| 2,982 | |
| 11,175 | |
| 26,999 | |
| 2,247 | |
| 1,662 | |
| 2,930 | |
| 2,633 | |
| 2,243 | |
| 1,640 | |
| 2,201 | |
| 7,766 | |
| 1,902 | |
| 3,665 | |
| 13,387 | |
| 36,830 | |
| 20,231 | |
| 41,503 | |
| 28,083 | |
| 33,660 | |
| 30,879 | |
| 32,935 | |
| 42,203 | |
| 42,248 | |
| 36,473 | |
| 92,931 | |
| 126,953 | |
| 183,896 | |
| 484,048 | |
| 223,024 | |
| 98,031 | |
| 122,230 | |
| 60,385 | |
| 31,144 | |
| 34,719 | |
| 36,649 | |
| 25,345 | |
| 34,334 | |
| 22,761 |
Registration dates in the current Directory snapshot.