E-Invoicing in Belgium
Big Bang B2B mandate since January 2026, Peppol BIS (UBL) over the Peppol network
The mandate at a glance
Belgium took the opposite approach to Germany and France: a single Big Bang. Since January 1, 2026, every VAT-registered Belgian business must both send and receive structured e-invoices for domestic B2B transactions, with no phased rollout by company size. A plain PDF is no longer a valid B2B invoice in Belgium.
Belgium is also the strictest of the large EU mandates about the delivery channel: the invoice must travel over the Peppol network, not just be in the right format. Parties may agree on another EN 16931-compliant channel bilaterally, but Peppol readiness is the legal default every business can rely on.
| Date | Obligation | Scope |
|---|---|---|
| January 1, 2026 | Send and receive structured e-invoices over Peppol | All VAT-registered businesses, no size threshold |
Required formats and network
Required format: Peppol BIS Billing (UBL syntax). A Factur-X or ZUGFeRD file alone does not satisfy the Belgian mandate, because the requirement covers the network as well as the format: the invoice must be addressed and delivered through a registered Peppol access point to the buyer's Peppol endpoint.
Public sector (B2G)
B2G e-invoicing via Peppol was already mandatory for suppliers to Belgian public bodies before the B2B mandate, phased in by contract value since 2022. The B2B Big Bang folded both worlds onto the same network.
How to comply
- Register with a Peppol access point and publish your endpoint in the Peppol directory.
- Generate Peppol BIS UBL invoices, EN 16931-compliant, with the Belgian CBE/KBO enterprise number as the endpoint identifier.
- Validate against the Peppol BIS rule set before sending: access points reject failures at the gate.
- Confirm every customer's Peppol endpoint; fall back to bilateral EN 16931 exchange only by explicit agreement.
What InvoiceXML supports for Belgium
Frequently asked questions
Does Belgium accept Factur-X or ZUGFeRD?
Not as a means of complying with the mandate on its own. Belgium requires Peppol BIS UBL delivered over the Peppol network. A hybrid PDF can accompany the exchange, but the legal invoice is the UBL document delivered via Peppol.
Is there a turnover threshold or phase-in?
No. Belgium's mandate applies to all VAT-registered businesses at once since January 1, 2026. Only specific categories (e.g. certain flat-rate schemes) are out of scope.
Do I need my own Peppol access point?
You need access to one, not your own. Most businesses connect through an accounting package, ERP, or service provider that operates a registered access point on their behalf.
What identifier do Belgian Peppol endpoints use?
Belgian businesses are addressed by their CBE/KBO enterprise number (which matches the VAT number without the country prefix) registered in the Peppol directory.
E-Invoicing in the Netherlands →
E-Invoicing in France →
E-Invoicing in Germany →