- Belgium will introduce mandatory e-invoicing for domestic B2B transactions in 2026.
- Businesses in Belgium will have to issue invoices electronically in a structured data format.
- The plan is to implement this obligation on January 1, 2026, after approval from the European Commission and Parliament.
- The e-invoicing mandate aims to reduce errors, costs, and fraud, and improve efficiency and transparency.
- The common European standard for e-invoicing, EN16931, will be used, but businesses can use another format as long as it follows the standard.
- Sending a PDF invoice by email will no longer be allowed for domestic B2B transactions.
- The mandate will apply to businesses established in Belgium or with a branch in Belgium.
- Businesses registered for VAT in Belgium but not established there will not be affected.
- The mandate only applies to domestic transactions, not cross-border transactions.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.