E-Invoicing in Belgium: What Changes in 2026 Everything Belgian businesses need to know

Since January 1, 2026, all B2B transactions between Belgian VAT-registered businesses must use structured electronic invoices. PDF invoices are no longer sufficient.

If you run a business in Belgium — or do business with Belgian companies — here’s what you need to know.

What changed?

Belgium made B2B e-invoicing mandatory for all domestic transactions between VAT-registered businesses. This means:

• Every invoice you send to another Belgian business must be a structured e-invoice
• Every invoice you receive from a Belgian business is now a structured e-invoice
• PDF invoices are no longer valid as the sole format for B2B invoices in domestic transactions

The law (published February 6, 2024) mandates one standard: Peppol BIS Billing 3.0 — the same format used across the European Peppol network.

Who’s affected?

All Belgian businesses registered for VAT that do B2B transactions. There are no exceptions based on company size or revenue. Whether you’re a freelancer with a few clients or a large enterprise, the mandate applies.

This includes:

• Sole proprietors (eenmanszaken / entreprises individuelles)
• Small businesses (KMO’s / PME’s)
• Large enterprises
• Anyone registered for Belgian VAT doing B2B domestically

Not affected (yet): B2C transactions (business to consumer) and cross-border transactions. However, the EU’s ViDA regulation will extend e-invoicing to all intra-EU B2B transactions from July 2030.

The timeline

Date	What happened
February 6, 2024	Law published
January 1, 2026	B2B e-invoicing mandatory
July 1, 2030	EU-wide intra-EU B2B e-invoicing (ViDA)

Unlike Germany (which has a phased approach), Belgium had a single go-live date with no transition period.

What do you need to do?

1. Make sure you can receive e-invoices

Even if you’ve been handling invoices fine until now, you’re now receiving XML files instead of (or alongside) PDFs. You need a way to:

• Open and read the XML invoices you receive
• Import them into your accounting software (if applicable)
• Pay them based on the structured data

UBL Buddy handles the first and last points: open any Peppol invoice with a double-click, see all the details, and pay directly via QR code or bank app integration.

2. Make sure you can send e-invoices

Your accounting or invoicing software needs to generate Peppol BIS Billing 3.0 invoices. Check with your software provider — most major Belgian accounting packages (like Exact, Yuki, Billit, Octopus) have added Peppol support.

3. Register for Peppol (recommended)

Having a Peppol ID makes it easier for other businesses to find you and send you e-invoices through the network. Your accounting software provider can usually arrange this.

You don’t strictly need a Peppol ID — you can also receive invoices as email attachments — but being on the network streamlines everything.

What format are the invoices in?

The Belgian mandate requires Peppol BIS Billing 3.0, a structured XML format (UBL 2.1). This is the same format used across the European Peppol network, making it compatible with international trading partners.

When you receive one of these invoices, it’s an XML file containing all invoice data: supplier details, line items, amounts, VAT, payment information, and due dates. It looks like code when opened in a text editor — which is why you need a viewer like UBL Buddy to read it properly.

How does Belgium compare to other countries?

Belgium is part of a broader European wave of e-invoicing mandates:

• Italy — Mandatory since 2019 (pioneer in EU)
• Romania — Mandatory since 2024
• Germany — Receiving mandatory since January 2025, sending from January 2027
• Belgium — Mandatory since January 2026
• Poland — KSeF system from February 2026
• Greece — myDATA from February 2026
• France — From September 2026 (large businesses)

Belgium’s approach is notable for its simplicity: one date, one standard (Peppol), no phased rollout.

Frequently asked questions

Do I need new software?

Not necessarily. Many accounting packages already support Peppol/UBL. Check with your provider. For viewing invoices you receive, UBL Buddy works alongside any accounting setup — just double-click an XML file.

What happens if I still send PDF-only invoices?

PDF invoices are no longer considered valid as the sole format for domestic B2B transactions. You and your clients could face compliance issues. Make sure your invoicing software can generate structured e-invoices.

Can I still receive PDF invoices from foreign suppliers?

Yes. The Belgian mandate only applies to domestic B2B transactions. Invoices from suppliers in other countries follow the rules of their respective countries.

I’m a freelancer. Does this apply to me?

Yes, if you’re VAT-registered and invoice other businesses in Belgium. There’s no small-business exemption.

What about credit notes?

Credit notes follow the same rules. They must also be sent as structured e-documents.

I received an XML invoice and can’t open it. What do I do?

Download UBL Buddy from the Mac App Store (free). Double-click the XML file, and you’ll see a clean, readable invoice with all the details. It also works on iPhone and iPad.