Belgium

Timeline

2023-03 B2G e-invoicing mandatory for suppliers to public bodies (phased by contract value) — suppliers to government
2026-01-01 Structured B2B e-invoicing mandatory between Belgian VAT-registered businesses — all established VAT payers
2028-01-01 Planned start of near-real-time e-reporting (5-corner model) to the tax authority — all established VAT payers

How to connect

  1. Register with a Peppol-certified Service Provider such as Verteco.
  2. Verify your company against the KBO/BCE register and confirm identifier ownership.
  3. Your enterprise number (0208 scheme) is registered on the network and published to the SMP.
  4. Start receiving immediately; sending works from the portal, e-mail gateway or API.

Identifier schemes

0208 Belgian enterprise number (KBO/BCE) 0208:0123456789
9925 Belgian VAT number 9925:BE0123456789

Supported formats

Reporting & CTC model

4-corner

The Belgian Peppol Authority (BOSA) follows the standard OpenPeppol framework; Hermes and the Mercurius platform cover B2G flows. No additional local accreditation is required for Service Providers serving Belgian businesses.

Penalties

Non-compliant invoices can be refused by the recipient and administrative fines apply for failing to issue structured invoices (escalating for repeat offences). VAT deduction can be challenged when no compliant invoice exists.

Popular integrations

Frequently asked questions

Is Peppol mandatory for B2B invoices in Belgium?

Yes. Since 1 January 2026, established VAT-registered businesses must exchange structured electronic invoices; Peppol BIS over the Peppol network is the default method unless both parties agree on another EN 16931-compliant channel.

Do foreign companies invoicing Belgian customers need Peppol?

The mandate targets invoices between businesses established in Belgium, but Belgian customers increasingly refuse PDFs; foreign suppliers connect voluntarily to keep invoicing frictionless.

What do small companies without an ERP do?

A hosted portal or an e-mail gateway is enough — you can receive and send compliant Peppol invoices without any accounting software integration.

Sources