Question 1

Is emailing a PDF invoice still legal for Belgian B2B sales?

Accepted Answer

No. As of 1 January 2026, standalone PDF files sent via email do not satisfy Belgian legal requirements for domestic B2B transactions between established entities.

Question 2

What invoice format is required?

Accepted Answer

The invoice must be structured and machine-readable. In practice, Belgian businesses generally use Peppol BIS Billing 3.0 based on UBL 2.1 XML.

Question 3

Are credit notes covered?

Accepted Answer

Yes. Credit notes and other documents correcting or adjusting an in-scope invoice should also be issued and exchanged in structured electronic form.

Question 4

Do non-established foreign businesses with a Belgian VAT number need to comply?

Accepted Answer

Generally, no. Non-established foreign businesses holding only a direct Belgian VAT registration without a Belgian fixed establishment are outside the mandatory issuing scope.

Question 5

What happens if a customer is not registered on Peppol?

Accepted Answer

Suppliers remain legally obligated to send structured electronic invoices. Businesses should verify the customer’s Peppol identifier and contact the customer to resolve any registration or connectivity problem. They should not simply revert to a standalone PDF by email. Where available, the parties may use another mutually agreed, compliant system-to-system exchange arrangement.

Question 6

What should a business do if an invoice is rejected?

Accepted Answer

It should identify and correct the error, resend the structured invoice through the compliant channel, and retain an appropriate record of the rejection and correction.

Question 7

Is Peppol the only permitted exchange channel?

Accepted Answer

No. Peppol is the standard channel, but the parties may in some circumstances use another mutually agreed, compliant system-to-system arrangement. A standalone PDF sent by email is not sufficient for an in-scope transaction.

Question 8

Are B2C transactions covered by the e-invoicing mandate?

Accepted Answer

No. Sales to private consumers remain outside the scope of the Belgian e-invoicing mandate.

Question 9

Do businesses that only issue B2C invoices need to receive e-invoices?

Accepted Answer

Yes, potentially. Although B2C invoices are outside the mandatory B2B issuing requirement, a business may still need to receive structured e-invoices from its own business suppliers.

Question 10

How long must electronic invoices be archived in Belgium?

Accepted Answer

Structured electronic invoices must be retained in their original XML format, along with relevant attachments and audit information, for 10 years, ensuring origin authenticity, content integrity, legibility, and accessibility are preserved throughout the retention period.

Question 11

What is the tax incentive available for e-invoicing software in Belgium?

Accepted Answer

Under Article 64ter CIR 92, qualifying businesses may benefit from a temporary 120% increased tax deduction for eligible e-invoicing software subscriptions and related consultancy or implementation costs during the relevant taxable periods, generally through 2027. Eligibility and documentation requirements should be confirmed with a tax advisor.

Question 12

Is e-reporting already mandatory?

Accepted Answer

No. The B2B structured-invoicing mandate is live, but e-reporting to the tax administration is not yet generally mandatory. Businesses should monitor the legislative process and prepare for possible future requirements.

Belgique

Exigences en matière de facturation électronique en Belgique

Exigences en matière de facturation électronique en Belgique

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