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Belgium E-Invoicing

Live & MandatoryLast verified 2026-05-19

Mandatory B2B e-invoicing live since 1 January 2026; Hermes decommissioned 31 Dec 2025; 3-month tolerance period through 31 Mar 2026; e-reporting planned 2028 under 5-corner Peppol model.

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Key compliance facts

Standard

Peppol BIS Billing 3.0 (EN 16931)

Authority

FPS Finance — Federal Public Service Finance

Mandatory For

All Belgian VAT-registered businesses established in Belgium (domestic B2B); non-established VAT-registered taxpayers excluded

Effective Date

Feb 6, 2024 (law adopted) · Dec 31, 2025 (Hermes decommissioned) · Jan 1, 2026 (mandate live) · Mar 31, 2026 (end of tolerance) · 2028 (e-reporting)

About Belgium E-Invoicing

Belgium's mandatory B2B e-invoicing went live on 1 January 2026 under the law adopted 6 February 2024, requiring all Belgian VAT-registered businesses (with both supplier and customer established in Belgium) to issue and receive structured e-invoices. Paper invoices and PDFs are no longer valid for domestic B2B. The standard format is Peppol BIS Billing 3.0 (EN 16931); alternative EN 16931-compliant formats are permitted only with a written mutual opt-out between parties. The Hermes government bridge platform was decommissioned on 31 December 2025 (consultation-only access remains through 31 March 2026), with FPS Finance confirming that the private-sector Peppol Access Point market is now mature. FPS Finance has granted a 3-month tolerance period through 31 March 2026 during which no penalties will be imposed on businesses making genuine compliance efforts. Penalties for repeated non-compliance can reach €5,000; input VAT recovery may be denied for non-compliant invoices. Non-established VAT-registered taxpayers are excluded from scope. Over 1 million Peppol recipients were reached by 30 January 2026. The Federal Coalition Agreement 2025-2029 confirms e-reporting from 2028 using a 5-corner Peppol architecture (government corner operated by FPS Finance). Belgium has adopted OECD SAF-T but filing remains voluntary.

Implementation Phases

  1. ✓

    Law adopted

    Feb 6, 2024

    Federal law modifying the VAT code adopted.

  2. ✓

    Hermes decommissioned

    Dec 31, 2025

    Government bridge platform shut down; consultation-only through 31 Mar 2026.

  3. ◉

    Mandate live

    Jan 1, 2026

    Mandatory B2B e-invoicing for all VAT-registered businesses established in Belgium.

  4. ○

    Tolerance period ends

    Mar 31, 2026

    3-month no-penalty grace period ends.

  5. ○

    E-reporting

    2028

    Planned e-reporting using 5-corner Peppol model (per Federal Coalition Agreement 2025-2029).

Key Compliance Facts

  • Operating authority: FPS Finance — Federal Public Service Finance
  • Format: Peppol BIS Billing 3.0 (EN 16931)
  • Mandate live: 1 January 2026
  • Hermes decommissioned: 31 December 2025
  • 1 million+ Peppol recipients by 30 Jan 2026
  • 3-month tolerance period through 31 Mar 2026
  • Penalties: up to €5,000 for repeat offences; VAT recovery denial risk
  • Non-established VAT-registered taxpayers excluded
  • E-reporting planned 2028 (5-corner Peppol)
  • SAF-T adopted but voluntary

Frequently Asked Questions

Is e-invoicing mandatory in Belgium?

All Belgian VAT-registered businesses established in Belgium (domestic B2B); non-established VAT-registered taxpayers excluded. Status: Live & Mandatory.

Which authority regulates e-invoicing in Belgium?

FPS Finance — Federal Public Service Finance

What e-invoicing standard does Belgium use?

Peppol BIS Billing 3.0 (EN 16931)

What is the e-invoicing model in Belgium?

Decentralised — Peppol BIS 3.0 network (4-corner; 5-corner from 2028 for e-reporting)

When did Belgium e-invoicing take effect?

Feb 6, 2024 (law adopted) · Dec 31, 2025 (Hermes decommissioned) · Jan 1, 2026 (mandate live) · Mar 31, 2026 (end of tolerance) · 2028 (e-reporting)

Topics

decentralisedEuropeEUPeppol4-cornerlive