B2B e-invoicing mandatory as of 1 January 2026

On 29 September 2023, the Belgian Council of Ministers agreed that mandatory e-invoicing will be introduced for taxable persons (B2B) as from 1 January 2026. Contrary to the initial proposal which provided a phased implementation depending on the annual turnover of the taxpayer, the current proposal for mandatory (structured) e-invoicing will apply to all taxpayers as from 1 January 2026, regardless of their turnover. The Belgian Government has decided to use the European PEPPOL network as the default standard for structured electronic invoicing. However, taxpayers can mutually agree to use another e-invoicing system provided that it meets the European Standard. Further details will be provided once the text of the proposal is published.

Despite the generous transitional period of two years, we strongly advise taxpayers to start preparing for the e-invoicing obligation as soon as possible to be ready by 1 January 2026. If you have any questions in relation to the above and/or in case you want to know how we can assist in this respect, then please feel free to reach out to your contact at KPMG.

Press release: Minister Van Peteghem verplicht digitale facturatie tussen ondernemingen in strijd tegen fraude en administratieve lasten | Vincent Van Peteghem (belgium.be)

Authors: Stefanie Dreher, Director & Pieter De Wandel, Sr Manager