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The e-invoice in Europe
Belgium has long had a B2G requirement, implemented in stages across the country's regions. On 1 January 2026, the next step was taken with the introduction of a legal requirement to send and receive structured e-invoices for transactions between VAT-registered companies in Belgium (B2B). The process is based on Peppol. From 1 January 2028, Belgium will move forward with mandatory e-reporting to the tax authorities — making it the first country to legislate the requirement that will apply to all cross-border transactions within the EU from 1 July 2030.
Digital developments are moving fast and are being accelerated by the ViDA reform, which will make e-invoicing mandatory for all cross-border transactions within the EU from July 2030.
This guide presents the domestic situation regarding e-invoicing in each country.
The requirement to send e-invoices to public authorities in Belgium has been in practice since 2019, but became a statutory provision for suppliers as of March 2024. Federal authorities receive via the Mercurius platform linked to Peppol.
Mandatory e-invoicing for domestic B2B transactions from 1 January 2026. Applies to all transactions between Belgian VAT-registered companies, local subsidiaries, and foreign companies with a fixed establishment in Belgium. The reform is accompanied by government support measures. Small businesses and sole traders are entitled to tax deductions for costs related to e-invoicing software. The next reform follows on 1 January 2028, when mandatory electronic reporting to the tax authorities comes into force.
EN16931 compliant invoices, in practice Peppol BIS Billing. Delivery via the Peppol network.
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