Navigating Belgium’s New E-Invoicing Regulations

On Thursday, 24 April, KPMG hosted the “E-invoicing Seminar: New Regulations” session at our Zaventem offices. The event brought together professionals from across industries to explore the upcoming changes to Belgium’s e-invoicing framework. Our KPMG experts provided valuable insights into the regulatory shift and how businesses can prepare for a smooth transition.

Starting on 1 January 2026, e-invoicing will become mandatory for all B2B transactions in Belgium. This means that invoices must be issued, transmitted, and received in a structured electronic format, such as XML via the PEPPOL network. Traditional PDF invoices will no longer be accepted as valid electronic invoices under the new rules. Despite this shift in format, the core elements of VAT invoicing - such as content requirements, issue dates, and general rules - will remain unchanged.

One of the most critical aspects of the new regulation is the absence of a grace period. Companies that are not compliant by the deadline risk significant consequences, including fines, the loss of VAT recovery rights for their customers, and the possibility of invoices being rejected or left unpaid. This makes early preparation essential for all affected businesses.

The scope of the regulation includes Belgian-based VAT-registered entities, foreign companies with a fixed establishment in Belgium, and VAT groups. However, companies that exclusively provide VAT-exempt services under Article 44 - such as financial institutions and insurance providers - are excluded from the mandate.

From a technical standpoint, the PEPPOL network will serve as the default method for invoice transmission, using the PEPPOL BIS format (structured XML). While other transmission methods may be used, they must be mutually agreed upon and comply with the European Standard EN16931.

This local mandate is part of a broader European trend. By July 2030, e-invoicing and e-reporting will become mandatory across the EU for intra-Community transactions. Belgium is taking a proactive approach by implementing its own e-invoicing requirement ahead of this timeline and plans to introduce local e-reporting in 2028.

The benefits of e-invoicing are substantial. For businesses, it promises faster payments, reduced administrative costs, fewer errors, enhanced security, and seamless ERP integration. For governments, it helps close the VAT gap and strengthens fraud detection capabilities. To support this transition, the Belgian government is offering incentives, including increased tax deductions of up to 20% for digital investments and additional support for small businesses.

We invite you to download the full documentation and access additional resources using the button below. Should you have any questions or need guidance, please don’t hesitate to reach out to our KPMG experts who are ready to assist you.