Regulatory updates - Belgium
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Country Specifications
E-Invoicing/CTC Model:
– B2G: Centralized/Peppol
– B2B: Post-audit
– January 2026 B2B: Peppol rolled out
Mandatory Infrastructure:
– B2G: Mercurius/Peppol
– B2B: N/A
Mandatory Format:
– B2G: Peppol BIS
– B2B: N/A
- B2B: EN-compliant formats - January 2026
Mandatory for Issuing:
– B2G March 2024: All suppliers
– B2B January 2026: Peppol to be rolled out
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent is required. (Consent not required if sending e-invoices to Hermes)
- B2B January 2026: Peppol to be rolled out
eSignature:
Optional
Archiving Period:
– Movable Property: 10 years
– Immovable property: 15 years
– Real Estate Construction: 25 years
Archiving Abroad:
Allowed under conditions