Belgium’s e-invoicing requirement since January 2026

Since 1 January 2026, Belgian VAT-registered businesses must exchange structured e-invoices with each other, as a rule through the Peppol network in Peppol BIS format. Small businesses under the VAT exemption scheme must at least be able to receive them. A PDF by email is no longer enough between businesses, and there are a limited number of exceptions.

This page summarises the official information from the Belgian FPS Finance (efactuur.belgium.be, in Dutch and French), checked on 5 November 2026. It is not tax advice; your accountant can tell you how the rules apply to you.

What applies to whom?

Does it apply to small businesses?

Yes. With an active VAT number, the obligation applies to you. The small business exemption scheme (annual turnover up to EUR 25,000) and the special flat-rate scheme for farmers are covered too, at least for receiving B2B invoices (FPS Finance). If you only work for consumers, you need not send structured invoices yourself, but you must be able to receive your suppliers' invoices.

Which exceptions exist?

According to FPS Finance, a limited number (efactuur.belgium.be):

• No obligation to send for bankrupt VAT payers, businesses that only carry out transactions exempt under article 44 of the VAT Code, VAT payers not established in Belgium without a fixed establishment, and VAT payers under the flat-rate scheme (which ends by 1 January 2028 at the latest).
• No obligation to receive for businesses that only carry out article 44 exempt transactions, and for VAT payers not established in Belgium without a fixed establishment.
• No obligation for a transaction exempt under article 44, or when one of the parties is not a VAT payer.

Whether a business is VAT-registered is shown in the Crossroads Bank for Enterprises (KBO/BCE) under its capacities.

What applies to invoices to public authorities?

For public authorities, e-invoicing is mandatory for contracts published after 1 March 2024, as a rule from EUR 3,000 excluding VAT. Federal contracting authorities must also require e-invoicing below that threshold (BOSA). Here too, the invoice travels through Peppol.

Is a PDF by email enough?

Not between Belgian VAT-registered businesses. Since 1 January 2026, a PDF invoice sent by email or through a portal is no longer enough (FPS Finance). For consumers, a PDF or paper is still allowed.

File or delivery: what is the difference?

A Peppol BIS file is the invoice; the Peppol network is the route it takes. The obligation covers both: a structured file (Peppol BIS Billing 3.0) exchanged through Peppol, unless you agree something else with your customer that meets EN 16931. Sending and receiving is done by a Peppol access point, often built into your accounting software. Klarbon is not an access point: it does not register you on Peppol and sends nothing.

What Klarbon does:

Which formats will I meet?

Peppol BIS Billing 3.0 in UBL is the standard format. There is also the older Belgian UBL variant UBL.BE. All e-invoices build on EN 16931; the other XML syntax is CII. More on the network format in what is Peppol BIS? For bank statements, Belgian banks often use CODA.

How do I prepare?

1. Check your VAT status in the KBO/BCE.
2. Choose an access point, or accounting software with Peppol, to send and receive.
3. Read incoming invoices with open an e-invoice.
4. Check outgoing files with check an e-invoice.

Related

• E-invoicing rules by country
• Help centre