E-Invoicing Mandate Belgium 2026 – Peppol Becomes Standard
Table of Contents
The E-Invoicing Mandate Belgium 2026
Belgium is facing a decisive transformation: From January 1, 2026, companies will be required to transmit their B2B invoices exclusively in a structured format via Peppol BIS 3.0 (UBL or CII). This goes beyond the existing e-invoicing mandate in the public sector and commits fully to digital invoicing.
In March 2024, the e-invoicing requirement for invoices to public entities via Peppol was already introduced. This means the network is already actively used and serves as the backbone for the planned major launch in the private business sector.
This initiative is in the context of the EU initiative “VAT in the Digital Age” (ViDA), which aims for standardized e-invoicing procedures. Belgium is taking a pioneering role in this regard.
From January 1, 2026, structured electronic invoicing in the B2B sector becomes mandatory.
B2G already since March 2024: Invoices to authorities must be submitted via Peppol.
B2C remains voluntary, as do certain small-amount or tax-exempt transactions.
The goal is clear: Only structured invoices in defined Peppol format are permitted – simple PDFs or receipts lose their validity as invoices.
Technical Requirements and Network Structure
Peppol BIS 3.0 (UBL) – The Binding Standard
For implementing the e-invoicing mandate Belgium 2026, Peppol BIS 3.0 in UBL format is central. Other formats like ZUGFeRD remain permitted only by individual agreement.
Decentralized Transmission Model
Peppol works with a decentralized approach: Sender and receiver communicate via certified Access Points in the so-called “Four-Corner-System” – Sender-AP → Network → Receiver-AP → Receiver.
Reception Obligation for Merchants and Suppliers
Companies in Belgium must not only send e-invoices by 2026, but also be able to receive and process them – a certified input channel is required.
Why This Transition Makes Sense
Efficient, Media-Break-Free Processes
With structured invoices, accounting processes can be largely automated – manual entries are eliminated, sources of error are minimized.
Digitalization and Compliance
Belgium is gearing up for integration into real-time tax reporting from 2028. E-invoices via Peppol form the technical foundation for this.
Uniform EU Standard
The ViDA initiative enables member states to specifically regulate the use of certain invoice formats. Belgium uses this basis to establish a consistently structured, EU-compliant system for electronic invoicing.
Preparation for Electronic Invoicing Belgium
From January 1, 2025, Belgium began introducing the e-invoicing mandate. During a transition phase from 2025 to 2027, this obligation will be gradually extended to more and more companies. The goal of this phased implementation is to give all parties sufficient time to adapt their systems and processes.
What You as a Company Must Do Now
Analysis of Current Systems
Check whether your ERP or financial software is already Peppol-compatible – often you only need a suitable Access Point.
Selection of the Right Access Point
Look for established partners with Peppol certification – ideally with flexible connection options (API, SFTP, etc.).
Pilot Project and Testing
Start with an MVP – establish test accounts, validate invoices, and simulate live scenarios with partners.
Training, Roll-out and Monitoring
Train your team, adapt processes, implement dashboards and reporting tools for seamless tracking.
Why Now Is Exactly the Right Time
- Buffer before the start: The time until the end of 2025 is ideal for test runs, training, and technical coordination.
- Avoid penalties: From 2026, structured invoices are mandatory – violations can result in fines.
- EU-compliant and future-proof: Companies position themselves optimally early for further digital requirements.
- Digital competitive advantage: Those who first adopt structured processes gain efficiency and experience.
- Possible tax incentives: EU and Belgium support investments in digitalization, often even through tax benefits.
How BESITEC Can Support You
BESITEC offers tailored support:
- Peppol Access Point (Send & Receive) with API, SFTP and browser-based portal
- SMP Certification: Belgium recommends using certified Peppol providers. Particularly relevant here is SMP certification (Service Metadata Publisher), which confirms that a provider manages Peppol participant data reliably and according to standards.
- EDI Modules: b.edi for seamless ERP integration
- b.invoice and web.invoice – modular invoicing platforms
- Monitoring Dashboards & GoBD Archiving
- Lean project teams: fast implementation time and agile adjustments
- Business scaling: ideal for high invoice volumes and cross-border business
Action Plan for Getting Started
From January 1, 2026, almost all Belgian VAT-liable companies must create, receive and process structured electronic invoices (e-invoices) for domestic B2B transactions. To be ready in time, companies should initiate the following steps:
1. Review Existing Systems
Analyze whether your accounting or ERP software supports Peppol BIS 3.0 and the EU standard EN 16931.
Check compatibility with the official Mercurius portal for B2G transactions.
Determine whether updates or interface adjustments are necessary to process invoices automatically.
2. Select Suitable Software
Choose a Peppol-compliant solution from the provider lists recognized by authorities.
Clarify with your software provider whether full support for Peppol BIS 3.0 format is guaranteed by 2026.
An entry on these lists confirms that the provider meets all technical standards as well as security and compliance requirements.
For companies, this means: They can be sure that their partner is officially certified and legally secure, compatible data exchange via Peppol is guaranteed.
3. Integrate Systems
Large companies should directly connect their internal IT and financial systems to Peppol and Mercurius.
For complex requirements, collaboration with certified e-invoicing service providers is recommended to ensure compliance and smooth operations.
4. Adapt Internal Processes
Implement verification and approval workflows that ensure authenticity, completeness and readability of invoices.
Set up seamless audit trail documentation to meet legal evidence requirements.
5. Involve Partners
Coordinate early with suppliers and customers to ensure their readiness for structured e-invoices.
Agree on self-billing arrangements or other processes that meet legal requirements if necessary.
Conclusion on E-Invoicing Mandate Belgium 2026
Belgium sets new standards with the requirement for structured e-invoicing from 2026. Those who switch to Peppol early not only secure legal safety but also prepare for future EU standards and digitalization – with clear efficiency gains and tax advantages.
A competent partner like BESITEC with certified Access Point, modular platform and agile support ensures that companies stay fit for the future – without unnecessary effort.
Start now and stay ahead – with BESITEC.
Contact: Jannik Stamm, Head of EDI
Phone: +49 40 359641 259
Email: jstamm@besitec.com
