Belgium e-invoicing mandate: Peppol from 2026
Belgium mandates structured B2B e-invoicing from 1 January 2026 over the Peppol network in the Peppol BIS format (EN 16931), with a three-month tolerance period.
| Mandatory B2B e-invoicing | from 1 January 2026 |
|---|---|
| Network and format | Peppol network, Peppol BIS format (EN 16931) |
| Tolerance period (no penalties) | first 3 months of 2026 for demonstrable efforts |
| E-reporting | planned from 1 January 2028 |
Belgium introduced mandatory B2B e-invoicing on 1 January 2026. It applies to VAT-taxable persons established in Belgium; there is no B2C mandate.
Peppol as the default route
Invoices must be issued as a structured e-invoice under EN 16931 in the Peppol BIS 3.0 format and, by default, transmitted over the Peppol network (a four-corner model with certified Access Points). Another channel is allowed only if both parties agree and the format still complies with EN 16931. For the first three months of 2026 the tax authority waives penalties where a taxpayer can show reasonable efforts to comply; e-reporting is planned from 2028.
How invowerk helps
invowerk validates a Peppol BIS or other UBL/CII invoice against EN 16931 and explains every BR error code in plain language (see /codes). Transmission is handled by your Peppol Access Point; the content-level format and field checks plus UBL/CII conversion are handled by the API.