FOD Financiën
The FPS Finance is in charge of VAT and invoicing rules.
Paper invoices and electronic invoices are currently treated equally.
However, from 1st of January 2026, the structured electronic invoice will become mandatory for transactions between Belgian VAT-registered companies. The legislative amendment was published in the Belgian Official Gazette on 20 February 2024.
Those invoices will have to be sent systematically via the Peppol network. The Peppol-BIS format will therefore be imposed as the principle reference. That network has the advantage that it is already used in Belgium for invoicing public authorities (B2G), in many other Member States and even outside Europe.
Please note the following distinction regarding electronic invoicing:
- The 'classic' electronic invoice is a document containing all mandatory invoice data, issued and received in any electronic form.
- The structured electronic invoice is an electronic invoice issued, sent and received in a structured electronic form that allows for its automatic and electronic processing.
Would you, as a VAT payer, like to know more about electronic invoicing? On our website, you will find FAQs (Dutch and French only) setting out the regulations on sending, receiving, processing, storing and outsourcing these invoices.
The FAQs are being reworked to reflect the future B2B obligation.
