E-Invoicing in Belgium: Complete Guide for Businesses

Belgium will make structured electronic invoicing mandatory for B2B transactions starting on 1 January 2026, based on the updated VAT Code (Article 53, § 2bis). Every business that is registered for VAT and issues invoices to other VAT-registered businesses in Belgium will need to follow this rule.

A business must issue invoices in a structured XML format that follows the EN 16931 standard and send them through the Peppol network using a certified Access Point. This format will support full automation by keeping the data of an invoice accurate, secure, and easy to read. It will also help reduce fraud, improve VAT compliance, and support digital enforcement by the tax authority.

Some businesses are exempt, such as those under a flat-rate or agricultural VAT scheme or those making B2C supplies. But most companies will need to update their invoicing system and train their team to stay compliant. 

This guide explains the legal rules, technical steps, benefits, and how Flick Network will help your business handle e-invoicing in Belgium. 

What Is E-Invoicing in Belgium

E-invoicing in Belgium refers to the use of a structured electronic format for the issuing, sending, and receiving of invoices. 

A business will use this format to create a machine-readable UBL (XML) file that can be processed automatically. The format is based on the European standard EN 16931. 

The Belgian VAT Code defines a structured invoice as one that will allow full automation while ensuring the authenticity, integrity, and readability of the data. From 1 January 2026, every business that issues B2B invoices in Belgium must use a certified Access Point on the Peppol network to send these invoices. 

This system will replace PDFs and manual entry to improve VAT compliance, reduce errors and fraud, and support digital enforcement by the tax authorities.

E-Invoicing Deadlines in Belgium

Transaction Type	Date	Applicable Entities
B2G	1 March 2024	Suppliers on public contracts above €3,000
B2B	1 March 2024	All Belgian VAT-registered businesses
B2C		Businesses must accept e-invoices if requested

Who Must Comply

• From 1 January 2026 structured electronic invoicing will be mandatory for B2B transactions between Belgian VAT-registered businesses except when the transaction is exempt under Article 44 of the VAT Code.
• Businesses supplying public authorities (B2G) must already issue structured invoices for contracts exceeding €3,000
• B2C transactions are not currently covered by the mandate, but businesses must be able to receive structured invoices if requested

Who Is Exempt

Some VAT-registered businesses in Belgium are exempt from issuing structured electronic invoices. This applies in the following cases:

• The business uses a flat-rate VAT scheme, exempt until January 1, 2028.
• The business is declared bankrupt for the activity involved
• The transaction is a B2C supply, where the buyer is not a VAT-registered business
• The business performs only VAT-exempt activities under Article 44 of the VAT Code.
• The business is not established in Belgium and has no fixed establishment, even if VAT-registered in Belgium.
• The transaction is fully exempt under Article 44 of the VAT Code.
• One of the parties involved is not VAT-registered in Belgium.

How E-Invoicing Works in Belgium

E-invoicing in Belgium uses structured UBL (XML) files based on the EN 16931 standard. Invoices are exchanged through the Peppol network using certified Access Points.

E-Invoicing Workflow:

1. Create a Structured Invoice
   The supplier’s system generates a UBL invoice with all required fields such as VAT numbers, totals, payment terms, and item-level details.
2. Connect to a Certified Access Point
   The supplier’s software links to the Peppol network through a certified Access Point that validates and transmits the invoice.
3. Transmit via the Peppol Network
   The invoice is securely routed to the buyer’s Access Point, ensuring compliance with formatting and delivery standards.
4. Receive and Process Automatically
   The buyer’s system receives and posts the invoice without manual input, enabling real-time reconciliation and archiving.

Technical Requirements for E-Invoicing

1. Invoice Format
   The invoice must be created in UBL (XML) format based on the EN 16931 European semantic standard.
2. Transmission Network
   The invoice must be sent via the Peppol network, which supports secure and interoperable delivery across systems.
3. Certified Access Point
   The business must use a certified Peppol Access Point to send and receive structured invoices.
4. Validation Standards
   The invoice must comply with semantic, syntactic, and transmission rules set by Peppol and the Belgian VAT Code.
5. Data Integrity
   The system must ensure the authenticity of origin, integrity of content, and readability of each structured invoice.

Benefits of E-Invoicing in Belgium

Faster Payments

A business will send a structured e-invoice on the Peppol network. The buyer will receive it instantly and process it faster, which helps the supplier collect payments without delay.

Fewer Errors

The use of a structured e-invoicing format will remove manual entry. A business will avoid mistakes on the VAT amount, totals, or buyer details during processing.

Cost Reduction

A business will remove the cost of printing, scanning, and mailing. The use of a digital invoice will lower the cost of managing the invoicing process.

Legal Compliance

A business will need to issue e-invoices in the EN 16931 format on the Peppol network so it can comply with the Belgian e-invoicing law and future EU rules.

Fraud Prevention

Each invoice will pass through a certified Access Point. The system will check the data and create a record of the transaction to prevent fraud or tampering.

Tax Incentives for E-Invoicing

The Belgian government introduced two tax incentives to encourage businesses to adopt structured e-invoicing. These measures apply to direct costs and capital investments related to e-invoicing software and digital infrastructure. These incentives will reduce the financial burden of compliance and support businesses in building long-term digital capabilities.

1. 120% Cost Deduction

• Applies to self-employed individuals and small companies
• Covers software subscriptions and consulting services
• Excludes depreciation and capitalized expenses
• Available from tax year 2025 to 2028 (financial years starting from 1 January 2024 to 1 January 2027)

2. 20% Investment Deduction

• Applies to capitalized digital investments
• Covers e-invoicing, CRM, e-commerce, and cybersecurity tools
• Starts from 1 January 2025 and remains a permanent benefit
  How to Prepare for E-Invoicing in Belgium

Check Invoice Format

• Check if the invoices you send follow the EN 16931 format and support delivery on the Peppol network.
• Select Certified Software
• Select an e-invoicing software that is listed as Peppol-compliant by the Belgian tax authority (FPS Finance). You can check if your current software is already on the official list or choose a Peppol-certified alternative.

Connect Your System

• Connect the e-invoicing software to your accounting or ERP system. This will help you fill in required invoice fields like of the VAT number, amount, and payment terms automatically.

Send Test Invoice

• Send a test e-invoice through the Peppol network using your software. Make sure the invoice is delivered to and accepted by the buyer. This test will help confirm that your setup works correctly.

Train Finance Team

• Train the members of your finance team on how to create and send a structured invoice. Update your internal process and teach them how to handle errors and validate data properly.

How Flick Network Helps with E-Invoicing in Belgium

Seamless ERP Integration

Flick Network integrates with your ERP or invoicing system to automatically convert outgoing invoices into Peppol format and receive structured invoices without manual steps.

Peppol-Ready Invoicing

Flick Network enables your business to send and receive structured invoices through the Peppol network using the EN 16931 format and certified Access Point connectivity. Flick Network is a Peppol-certified service provider.

Localised Support

Flick Network provides onboarding, regulatory guidance, and team training in Belgium to help your business switch smoothly to structured e-invoicing.

Fully Compliant

Flick Network meets all technical and legal standards under Belgian VAT law and ensures your invoices comply with current and future EU digital reporting rules.

Data Protection

Flick Network uses encryption and secure transmission protocols on the Peppol network to protect the accuracy and confidentiality of your invoicing data.

Conclusion

Belgium will require structured e-invoicing for all B2B transactions from January 2026. VAT-registered businesses must use the EN 16931 format and send invoices via the Peppol network.

Flick Network is a Peppol-certified service provider that will help your business meet legal requirements, and integrate smoothly with your ERP and other systems to fully comply with Belgium’s e-invoicing regulations.

FAQ

1. What is the EN 16931 e-invoice format?

It is a standard XML format that allows a system to read and process invoice data automatically without manual steps.

2. What is the Peppol network used for?

It is a secure network that businesses will use to send and receive structured invoices in a compliant and automated way.

3. How can I check if my software is Peppol-certified?

You can check the list on the Belgian tax authority’s website or use a certified provider like Flick Network.

4. Can I get a tax benefit for using e-invoicing?

Yes, your business can claim a 120% cost deduction on direct software costs and a 20% investment deduction for eligible digital tools.

5. Is e-invoicing required for B2C transactions?

No, but your business must accept structured e-invoices if a customer requests it.