Mandatory B2B E-Invoicing in Belgium: What Changes in 2026

Published: · 8 min read · By Taxmo

Quick Answer

From 1 January 2026, every B2B invoice between two Belgian VAT-registered parties must be issued and received as a structured electronic document via Peppol BIS Billing 3.0 (UBL 2.1). PDF invoices sent by email no longer count for VAT-deduction purposes. The mandate covers all BTW-plichtige entities in Belgium, including eenmanszaken, vennootschappen and VAT-liable non-profits; B2C invoices and cross-border B2B with non-Belgian counterparties are excluded for now. To comply, register a Peppol endpoint (your KBO/BCE number with the 0208 scheme) and connect through an Access Point provider. Non-compliant invoices can be refused for VAT deduction and the FOD Financiën can impose administrative fines per invoice.

  • Start date: 1 January 2026 for Belgian B2B invoices.
  • Required format: Peppol BIS Billing 3.0, UBL 2.1.
  • Excluded for now: B2C invoices and cross-border B2B.
  • Peppol participant ID: KBO/BCE number prefixed with 0208.
  • Risk of non-compliance: refused VAT deduction plus FOD Financiën fines per invoice.

From 1 January 2026, every B2B invoice between two Belgian VAT-registered parties must be issued and received as a structured electronic document via Peppol BIS Billing 3.0 (UBL 2.1). PDF invoices sent by email no longer count for VAT-deduction purposes.

Who is affected?

All BTW-plichtige entities registered in Belgium - including self-employed (eenmanszaak), vennootschappen, and non-profit organisations subject to VAT. B2C invoices (to private consumers) are excluded for now. Cross-border B2B with non-Belgian counterparties is excluded until further EU harmonisation.

What is Peppol?

Peppol (Pan-European Public Procurement OnLine) is an open network of access points that exchange structured invoices using the BIS Billing 3.0 specification. Each business has a Peppol participant ID (typically your KBO/BCE number prefixed with 0208). Sending and receiving is done via an Access Point provider.

Compliance steps

  1. Register or confirm your Peppol endpoint (KBO + 0208 scheme)
  2. Pick a sending/receiving access point (Taxmo includes this in the Belgium plan)
  3. Ensure outgoing invoices include all mandatory UBL fields (VAT lines, payment details, structured communication)
  4. Configure inbound routing so received Peppol invoices land in your bookkeeping

Penalties for non-compliance

Invoices that don't meet the structured-format requirement may be refused by your client for VAT deduction. The FOD Financiën can also impose administrative fines per non-compliant invoice. The grace period for technical issues with a registered Peppol endpoint is documented in the practical guidance from FOD Financiën.

How Taxmo handles this

Taxmo emits Peppol-compliant UBL 2.1 invoices on send, attaches a PDF rendering for human readers, and routes inbound Peppol documents into your bookkeeping with OCR-style line matching. No separate access-point contract needed.