- B2B : Voluntarily till Dec 31, 2025 – Mandatory as of Jan 1, 2026
- B2G: Mandatory
- B2C: Voluntarily
- Current Situation (Pre-Mandatory Phase):
- Currently, B2B e-invoicing is voluntary in Belgium.
- Businesses can adopt e-invoicing voluntarily, but it is not yet mandatory.
- The transition period allows businesses to prepare for the upcoming obligation.
- B2B E-Invoicing (Mandatory from 2026):
- The Belgian Parliament has approved the introduction of mandatory e-invoicing for taxable persons (B2B) starting from 1 January 2026.
- The mandate applies to all taxpayers from 2026, regardless of their turnover.
- The European PEPPOL network will serve as the default standard for structured electronic invoicing.
- Taxpayers can mutually agree to use another e-invoicing system if it meets the European Standard.
- B2G E-Invoicing (Already Implemented):
- Since January 1, 2022, e-invoices are the preferred method for B2G (Business-to-Government) transactions in the Wallonia and Flemish region.
- On federal level, mandatory since March 1, 2024, with the exception of orders below the threshold of 3,000 euros (subject to exceptions)
- B2C E-Invoicing:
- Today, there is no specific mandatory e-invoicing requirement for B2C (Business-to-Consumer) transactions in Belgium.
- E-Reporting:
- There is no E-Reporting mandate yet, although expectation is that E-Reporting will be mandatory in the future.
In summary, Belgium is moving towards mandatory B2B e-invoicing, while B2G e-invoicing is already implemented. B2C e-invoicing remains voluntary, and businesses should stay informed about any upcoming changes.
Sources
See also
Link to the law, click HERE
