Electronic invoicing
Do you have what it takes?
What is it about?
On 1 January 2026, structured electronic invoicing will become the norm in Belgium for transactions between taxable businesses.
The amendment to the law was published in the Moniteur belge / Belgische Staatsblad on 20 February 2024.
What's the goal?
The aim of electronic invoicing is double:
- First, to reduce the VAT gap, i.e. the difference between what the State should receive in VAT receipts and what it actually receives;
- Second, to simplify administration for both taxpayers and the State.
The aim of the two-year transition period is to give every taxable person the opportunity to adapt to this new invoicing method.
Does it apply to you?
In 2026, all B2B transactions subject to VAT in Belgium will be covered by the new electronic invoicing method. In other words, this obligation will not apply to B2C transactions.
It should also be noted that exempt taxable persons, flat-rate taxable persons, foreign taxable persons or taxable persons in bankruptcy will not be required to issue electronic invoices.
The same applies when the customer is an exempt taxable person. In this case, as in the case of private customers or non-taxable customers, the supplier will not be affected by these new provisions.
Furthermore, transactions classified as B2G transactions are already covered by specific European regulations in this area.
What does it really mean?
The new definition of this concept was introduced by the European Commission’s ViDA proposal and adopted by Belgium.
A structured electronic invoice is “an invoice issued, transmitted and received in a structured electronic form that allows it to be processed automatically and electronically”.
This means that invoices issued in PDF format will no longer be considered as structured electronic invoices.
By whom can it be issued?
Structured electronic invoices can be issued by:
- The supplier itself;
- A third party (in the name and on behalf of the supplier);
- The customer in the case of self-billing.
Ready to PEPPOL?
To issue the electronic invoice, the federal government has chosen the PEPPOL BIS format and recommends that it be sent via the European PEPPOL network.
“Pan-European Public Procurement Online” is an international standard for sending, receiving and processing electronic invoices.
By joining this network, governments, businesses and other organisations can quickly and easily exchange invoices in total security. Companies can access the network via a single connection to a PEPPOL access point. This network is already in use in many Member States.
However, taxpayers will be able to opt out of the PEPPOL BIS format and choose another system, by mutual agreement between the parties, provided of course that European standards in terms of semantics and syntax are respected.
