Electronic invoicing in Belgium
Find out about the latest electronic invoicing regulations and ensure you are ready to comply with the necessary technical and regulatory requirements in good time.
Connect easily to the PEPPOL network with Comply's certified Access Point.
Compliance: forthcoming obligations and deadlines
On 1 February 2024, the Belgian Parliament passed a law introducing a nationwide obligation for electronic business-to-business (B2B) invoicing with effect from 1 January 2026.
From this date, all Belgian VAT-registered businesses will be required to issue and receive structured electronic invoices, thereby ensuring uniformity, transparency, and traceability regarding trade flows.
Features of eInvoicing in Belgium
The PEPPOL BIS 3.0 format and the CTC model
The European regulatory context
The Belgian legislation forms part of the European financial reforms promoted by the European Commission, particularly the ViDA (VAT in the Digital Age) initiative.
The aim of ViDA is to improve tax collection for states, reduce fraud and simplify VAT compliance for businesses, while also moving towards harmonizing VAT rates within the Union.
Technical requirements for invoicing in Belgium
eInvoicing in Belgium is based on compliance with the Core Invoicing Usage Specifications (CIUS), provided at a national level. The adopted format is Peppol BIS Billing 3.0, which is compliant with the European standard EN 16931.
The country has made this specification mandatory for domestic transactions between Belgian companies and for cross-border transactions, ensuring consistency and interoperability in the exchanged data.
PEPPOL Access Point
Electronic invoices will be exchanged via the PEPPOL network, which is already recognized and utilized at a European level.
As a certified PEPPOL Access Point, Comply Platform can handle the entire process of sending and receiving invoices securely and reliably, in accordance with current and forthcoming Belgian regulations.
CTC (Continuous Transaction Controls)
The Belgian tax reform plans to introduce a CTC model to automate and digitize the VAT declaration process.
This model is being designed to operate in "near real time" and will progressively replace the current annual report that lists transactions.
Archiving to guarantee authenticity
All invoices and copies must be archived for ten years from 1 January of the year following their date of issue.
According to FPS Finance (Federal Public Service Finance, the Belgian federal finance department), archives must ensure the authenticity of the origin of the invoice, the integrity of the content, and the legibility of the document throughout the retention period.
Issuing and receiving with Comply Platform
Comply Platform offers integrated solutions for generating, sending and receiving electronic invoices directly from your company's ERP system.
We support various widely-used systems including SAP ECC, SAP S/4HANA, Microsoft Dynamics 365 Business Central, and Sage with native plug-and-play integration. Supplier invoices received in the Peppol BIS 3.0 format are processed automatically, reducing the need for manual intervention and minimizing errors.
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Electronic Invoicing in Belgium
Regulations and the PEPPOL network
