What is happening in Belgium January 2026: e-Invoicing and e-Reporting Mandates and Who is Affected

Implementation of e-Invoicing Mandates: Belgium has recently introduced a mandatory e-invoicing requirement for B2G transactions, effective for contracts published after March 1, 2024, with a minimum value of €3,000. A B2B e-invoicing mandate will take effect on January 1, 2026, requiring VAT-registered businesses to exchange structured electronic invoices via the Peppol Network.
Peppol Network and Mercurius Platform: The Peppol model will facilitate the decentralized exchange of e-invoices, allowing simultaneous transmission to both recipients and tax authorities. Additionally, the Mercurius Platform supports public sector entities in Belgium by providing a web portal for manual invoice submissions while ensuring alignment with Peppol standards.
Future e-Reporting Obligations: Belgium plans to introduce a “Near-Real Time e-Reporting” obligation for domestic B2B transactions, set to begin on January 1, 2028. This will utilize a 5-corner Peppol-based CTC model, further enhancing Belgium’s digital compliance measures and aligning with EU initiatives for greater transparency and efficiency in VAT reporting.