Belgium 2025 eInvoicing Country Sheet

Legislative Framework and Mandates: Belgium has fully transposed EU Directive 2014/55/EU, establishing mandatory eInvoicing for public sector contracts through the Royal Decree of March 9, 2022. A B2B eInvoicing mandate is set to commence on January 1, 2026, aimed at addressing VAT fraud and reducing the VAT gap.
eInvoicing Platforms: The Belgian public sector utilizes the Mercurius platform, which serves as a centralized mailroom for eInvoices, ensuring compliance with the Peppol interoperability model. It facilitates invoice submissions and provides support for both senders and receivers in the public sector.
Regional Adoption and Future Developments: Regional governments in Flanders and Brussels have mandated eInvoicing for public contracts, while Wallonia has made it preferred since January 2022. The Belgian government continues to work with stakeholders to refine eInvoicing implementation and expand its digital infrastructure.