How Tungsten Automation Supports You With Belgium’s E-Invoicing Mandate
With its healthy economy and strategic location, Belgium represents a crucial focal point in the European market. As the de facto capital of the European Union, this nation acts as a significant hub for international business and political activity, making it an attractive proposition for businesses.
However, operating in this vibrant country means understanding the many intricacies of Belgium's e-invoicing mandate, as well as VAT in Belgium. Dealing with all this can be challenging enough in your home country, and it becomes even more significant when navigating foreign compliance and regulations.
Could an end-to-end invoice automation and compliance solution be the answer?
At Tungsten Automation, we’re committed to helping our valued customers operating in Belgium overcome these challenges and drive operational efficiency. With that in mind, this blog will walk you through Belgium’s e-invoicing mandate, highlight the main challenges, and show you how we can help make invoicing and compliance effortless for your business. Read on to learn more.
Belgium’s E-Invoicing Mandate Explained
So, what is Belgium’s e-invoicing mandate? Simply put, the mandate defines requirements for the format, transmission, and processing of e-invoices. Only structured electronic invoices (those issued, transmitted, and received in a machine-readable format such as XML) are considered compliant, and they must adhere to the European Norm EN 16931 format.
It stipulates that the Peppol BIS (Business Interoperability Specifications) in UBL XML format is the default and preferred format, and all invoices in scope must, in principle, be exchanged via the Peppol network for domestic transactions between Belgian VAT-registered entities.
An invoice is subject to the mandate if the supplier and buyer are VAT-registered in Belgium, or if the goods/services are supplied within Belgium, unless under specific circumstances defined by law that the transactions are VAT-exempt.
This move is part of a broader European trend toward harmonized digital invoicing, led by the VAT in the Digital Age (ViDA) initiative. ViDA will require all 27 EU Member States to have government-mandated e-invoicing live by 2030, with several key countries, such as Belgium, France, and Poland, coming online in 2026. For more information on these changes and their implications for your business, stay tuned for our dedicated blog.
There are two key aspects of Belgium’s e-invoicing mandate to consider. One that applies to invoicing between businesses, and the other is required for business-to-government invoicing.
B2G Mandate
The mandate for B2G (business-to-government) transactions is already in effect, with a phased implementation that began in 2022, and did not change with the upcoming B2B mandate. This means that, as of March 1, 2024, e-invoicing is mandatory for most federal public contracts above €3,000.
B2B Mandate
From January 1, 2026, e-invoicing will be mandatory for all domestic B2B (business-to-business) transactions between VAT-registered companies in Belgium, with fixed establishment and established businesses treated the same. This means paper and unstructured electronic formats, such as PDF invoices, will no longer be considered valid for these transactions.
Transactions are considered obligatory under this mandate depending on three criteria: capacity of the supplier, capacity of the buyer, and nature of the transaction (VAT place of supply).
Please note that Belgium’s e-invoicing mandate does not apply to business-to-consumer transactions or cross-border transactions.
Belgium is also rolling out an e-reporting obligation starting in 2028 to further the alignment with ViDA.
If your business currently operates in Belgium or plans to do so in the future, please consult your tax professional to determine your specific obligations.
| Business-to-Business (B2B) | Business-to-Government (B2G) |
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What is Peppol?
One of the key points to note is that the e-invoicing system is primarily based on Peppol in Belgium, a standardized and secure framework for exchanging electronic business documents.
Peppol (which was originally an acronym for ‘Pan-European Public Procurement Online’) is an interoperability framework that ensures different systems can communicate with each other. Peppol has since developed into an international framework that is used as a standard in other countries such as Japan and Australia. By using a Peppol Access Point, a business can connect "once" and be able to exchange documents with any other entity connected to the network, regardless of the software they use.
Challenges of Belgian E-Invoicing
There are several challenges associated with e-invoicing, compliance, and the implementation of Peppol in Belgium. These include:
- Unfamiliarity with Peppol: Many businesses, particularly those that are new to B2G invoicing, are unfamiliar with the ins and outs of Peppol. They often have questions about what Peppol is, how to register, and how to use it for their invoicing processes.
- Determining Scope: As previously mentioned, organizations may be uncertain about which transactions and businesses are in scope and, therefore, subject to the mandate. Businesses need to determine if both the supplier and buyer are VAT-registered and if the transaction is domestic.
- Technical and Registration Issues: Invoicing complexities intensify the stress of compliance. Many businesses unfamiliar with the bureaucracy associated with Peppol are left confused about its access points, whether suppliers and buyers can use the same access point, and how to set up their systems to comply with the mandate.
- Complex Regulations: The rules for determining whether a transaction is in scope can be complex, involving factors such as VAT registration status and the nature of the goods/services. There is no simple yes/no answer, and businesses are advised to consult their tax professionals.
How Tungsten Automation Helps You Navigate Belgium’s E-Invoicing Mandate
As a certified Peppol access point, we enable your business to send and receive structured electronic invoices in full compliance with the Belgian mandate. We also guide you through the processes of Peppol registration, assist with system setup, and provide ongoing support to help you meet the mandate’s evolving requirements.
In this way, we serve as both a technical enabler and a compliance partner. And for businesses operating in multiple countries, we can help you manage all your global invoicing needs from a single, centralized platform.
Tungsten Automation: Your Partner for Success in Belgium
With over forty years of experience at the forefront of invoice automation and compliance, Tungsten Automation occupies a unique position in the industry.
As a global partner supporting customers in over 140 countries, we help businesses simplify invoicing so they can focus on what matters most: growing their business, serving their customers, and improving their products and services.
If you’d like to learn more, visit our compliance page for the latest invoicing updates from Belgium here, or contact us now to discuss further with an e-invoicing expert.
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