Regulatory updates - Belgium
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Belgium Announces Mandatory E-invoicing from 1 January 2026
Belgian Council of Ministers approves long-awaited countrywide e-invoicing obligation from 1 January 2026.
Belgian government approves a draft decree with amendments to the e-invoicing requirements for public contracts
The draft decree for the extension of the entry into force of the obligation to issue electronic invoices for public contracts and concessions has been approved.
Belgian tax reform to encompass B2B e-invoicing obligations
The Belgian Ministry of Finance has formally launched tax reforms that address many tax concerns and put a crucial focus on electronic invoicing in Belgium’s private sector.
Belgium expands the scope of e-invoicing obligations in the public sector
The Belgian government has announced a new mandate requiring suppliers to send e-invoices to public contracting authorities.
Belgium announces the intention to mandate B2B e-invoicing
After France and Poland introduced the upcoming countrywide B2B e-invoicing mandates, the Minister of Finance of Belgium, Mr Van Peteghem, has also confirmed in his policy note the intention to make B2B electronic invoicing mandatory on a countrywide basis.
Belgium considers a gradual transition to B2B e-invoicing
The federal government has reached an agreement on the budget for 2022, initiating measures for the economic transition from the COVID-19 pandemic. One of them is the phased introduction of e-invoicing in the B2B sector.
Wallonia will make e-invoicing the preferred method for B2G transactions in 2022
The Walloon government has announced that starting 1 January 2022, electronic invoices will become a preference in B2G transactions. Invoices in PDF or Word format sent by e-mail will no longer be accepted.
Brussels mandates B2G e-invoicing as of November 2020
Starting 1 November 2020, Brussels mandates B2G e-invoicing, requiring suppliers to the Brussels Capital Region to send invoices exclusively electronically.
Country Specifications
E-Invoicing/CTC Model:
– B2G: Centralized/Peppol
– B2B: Post-audit
– July 2024 B2B: Peppol rolled out
Mandatory Infrastructure:
– B2G: Mercurius/Peppol
– B2B: N/A
Mandatory Format:
– B2G: Peppol BIS
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to Flemish and Brussels regions
– B2G November 2023: All suppliers
– B2B July 2024: Beginning of gradual rollout
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent is required. (Consent not required if sending e-invoices to Hermes)
eSignature:
Optional
Archiving Period:
– Movable Property: 7 years
– Immovable property: 15 years
– Real Estate Construction: 25 years
Archiving Abroad:
Allowed under conditions

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