Belgium Confirms 2026 Peppol E-Invoicing Mandate with 2028 Near Real-Time Reporting to Follow
Belgium has formalized its path toward full e-invoicing and digital tax reporting with a Royal Decree issued on July 14, 2025, confirming the mandatory launch of B2B structured e-invoicing from January 1, 2026. The reform will be significantly enhanced from January 2028, when near real-time transaction reporting to tax authorities becomes mandatory.
2026: Peppol-Based 4-Corner E-Invoicing Begins
The upcoming mandate will require Belgian-resident businesses to issue structured e-invoices for all domestic B2B transactions using the Peppol BIS 3.0 format, which adheres to the EN 16931 EU standard. While other invoice formats may be used by agreement, all businesses in scope must be able to issue and accept Peppol e-invoices.
Key clarifications include:
- No PDF invoices allowed after December 31, 2025
- International invoices to/from non-residents allowed by mutual consent
- Non-resident VAT-registered businesses without a fixed establishment are exempt from the 2026 mandate
Businesses may use service providers or compliant invoicing software. No official accreditation process is required for platforms, unlike in countries like France. Comarch is ready to support businesses on this journey, offering solutions designed to ensure compliance with Belgian and EU e-invoicing standards.
2028: Transition to 5-Corner Real-Time E-Reporting
From January 1, 2028, Belgium will move toward a 5-corner Peppol model, introducing near-live e-reporting of invoice data directly to the Federal Public Service Finance. This will replace the annual customer listing report, aligning Belgium with broader EU ViDA digital reporting goals.
The new model aims to:
- Improve tax data accuracy
- Reduce Belgium’s estimated €4.8 billion VAT Gap
- Synchronize with the EU’s 2030 Digital Reporting Requirements
Penalties and Incentives
To ensure compliance, a new penalty regime has been introduced:
- €1,500 for the first offense
- €3,000 for the second
- €5,000 for the third within a three-month period
At the same time, businesses making digital investments in e-invoicing solutions can benefit from:
- A 20% investment deduction (from January 2025)
- A 120% fee deduction on subscription-based billing software (2024–2027)
Final Notes and Readiness
Belgium is still awaiting final approval from the European Commission for its derogation request under the EU VAT Directive, but preparations are advancing rapidly. Businesses are strongly encouraged to upgrade their systems and engage with Peppol-compliant providers ahead of the 2026 deadline.
There’s more you should know about e-invoicing in Belgium – learn more about the new and upcoming regulations.
