Mandatory B2B E-Invoicing in Belgium: What Changes in 2026

Published: · 8 min read · By Taxmo

Quick Answer

From 1 January 2026, every B2B invoice between two Belgian VAT-registered parties must be issued and received as a structured electronic document via Peppol BIS Billing 3.0 (UBL 2.1). PDF invoices sent by email no longer count for VAT-deduction purposes. The mandate covers all BTW-plichtige entities in Belgium, including eenmanszaken, vennootschappen and VAT-liable non-profits; B2C invoices and cross-border B2B with non-Belgian counterparties are excluded for now. To comply, register a Peppol endpoint (your KBO/BCE number with the 0208 scheme) and connect through an Access Point provider. Non-compliant invoices can be refused for VAT deduction and the FOD Financiën can impose administrative fines per invoice.

  • Start date: 1 January 2026 for Belgian B2B invoices.
  • Required format: Peppol BIS Billing 3.0, UBL 2.1.
  • Excluded for now: B2C invoices and cross-border B2B.
  • Peppol participant ID: KBO/BCE number prefixed with 0208.
  • Risk of non-compliance: refused VAT deduction plus FOD Financiën fines per invoice.

From 1 January 2026, every B2B invoice between two Belgian VAT-registered parties must be issued and received as a structured electronic document via Peppol BIS Billing 3.0 (UBL 2.1). PDF invoices sent by email no longer count for VAT-deduction purposes.

Who is affected?

All VAT-registered businesses in Belgium - including self-employed (eenmanszaak), vennootschappen, and non-profit organisations subject to VAT. B2C invoices (to private consumers) are excluded for now. Cross-border B2B with non-Belgian counterparties is excluded until further EU harmonisation.

What is Peppol?

Peppol (Pan-European Public Procurement OnLine) is an open network of access points that exchange structured invoices using the BIS Billing 3.0 specification. Each business has a Peppol participant ID (typically your KBO/BCE number prefixed with 0208). Sending and receiving is done via an Access Point provider.

Compliance steps

  1. Register or confirm your Peppol endpoint (KBO + 0208 scheme)
  2. Pick a sending access point (Taxmo includes outbound Peppol e-invoicing from the Starter plan)
  3. Ensure outgoing invoices include all mandatory UBL fields (VAT lines, payment details, structured communication)
  4. Arrange a way to receive incoming Peppol invoices and get them into your bookkeeping

Penalties for non-compliance

Invoices that don't meet the structured-format requirement may be refused by your client for VAT deduction. The FOD Financiën can also impose administrative fines per non-compliant invoice. The grace period for technical issues with a registered Peppol endpoint is documented in the practical guidance from FOD Financiën.

How Taxmo handles this

Taxmo emits Peppol-compliant UBL 2.1 invoices on send and attaches a PDF rendering for human readers, no separate access-point contract needed. The Kantoor Peppol inbox takes uploaded UBL invoices for receipt-scan and booking; automatic receiving over the Peppol network is in preparation.