Belgium's PEPPOL B2B E-Invoicing Mandate: Now Live (1 January 2026)

Belgium became the latest EU Member State to switch on a mandatory structured B2B e-invoicing regime. From 1 January 2026, all VAT-registered businesses established in Belgium must issue and receive structured electronic invoices for domestic B2B transactions, using the PEPPOL BIS Billing 3.0 standard over the OpenPeppol network.

This article covers what is now mandatory, what is exempt, and what businesses outside Belgium need to do if they sell into Belgian customers.

What is mandatory

• Structured e-invoices in PEPPOL BIS Billing 3.0 format for all domestic B2B transactions between Belgian VAT-registered taxpayers.
• Sending and receiving via the 4-corner PEPPOL network through accredited Access Points.
• Both supplier and customer must use a registered PEPPOL ID (typically the Belgian VAT number under the 0208 scheme).

What is exempt

• B2C transactions (sales to consumers) — these remain non-structured.
• Cross-border transactions to recipients outside Belgium — these continue under the country's existing rules until the EU's ViDA cross-border mandate kicks in on 1 July 2030.
• Taxpayers benefiting from the small-enterprise VAT scheme (régime de la franchise / kleineondernemingsregeling) are exempt as suppliers but must still be able to receive structured invoices.
• Exempt activities under Article 44 of the Belgian VAT Code (e.g. certain medical, educational, cultural services).

The model — decentralised PEPPOL 4-corner

Belgium chose the decentralised PEPPOL 4-corner model rather than the Italian-style central clearance model. The flow is:

• Corner 1 — supplier creates the invoice in their accounting/invoicing software.
• Corner 2 — supplier's accredited PEPPOL Access Point sends it onto the network.
• Corner 3 — buyer's Access Point receives and routes it.
• Corner 4 — buyer's accounting software receives the structured invoice.

What foreign suppliers should do

If you sell from outside Belgium into Belgian B2B customers, the strict mandate does not apply to you yet — cross-border invoices remain on the existing rules until ViDA in 2030. However, many Belgian buyers prefer to receive PEPPOL invoices and may request them from foreign suppliers as a procurement standard.

Practically, ensure your invoicing tool supports PEPPOL BIS Billing 3.0 output (Hisabi does, by default for EU customers). The tax-content remains under your home country's rules; the format becomes structured.

Sources

• Belgian Federal Public Service Finance — B2B e-invoicing mandate guidance.
• Law of 6 February 2024 amending the Belgian VAT Code (entry into force 1 January 2026).
• OpenPeppol — PEPPOL BIS Billing 3.0 specifications.