Belgium introduces electronic invoicing

From January 2026, electronic invoicing will become standard for Belgian businesses subject to VAT. This new working method has been introduced by the European Commission with a view to digitalising virtually every country in the European Union by 2028.

Europe is adapting to the digital age, and so is Belgium. The trend is for businesses to undergo a digital transformation, reviewing their working methods. One of these new ways of doing business is ‘structured electronic invoicing’. In January 2026, this will become the norm for Belgian companies.

All companies? No, because electronic invoicing will only apply to businesses that are subject to value-added tax (VAT). There will be a two-year transition period (from 2024 to 2026) to give them time to adapt to this new invoicing method. In practical terms, what is electronic invoicing and why is it necessary?

(Virtually) complete digitalisation by 2028

This approach is part of the ViDA (VAT in Digital Age) proposal, to be implemented by the European Commission in 2022. Its main mission is to put in place different measures to adapt to the digital market. ViDA aims to align VAT requirements with digital developments and the use of new technologies.

The aim is to ensure that by 2028, the whole of the European Union will be digital. As for Belgium, the legislation considered that it would be useful to implement the electronic invoicing system as soon as possible, so as to be able to join the other ViDA digital projects in 2028.

What is it and how does it work?

‘The aim of this structured electronic invoice is to facilitate the automatic and electronic processing of the information on the invoice without any manual intervention,’ explains Anne Georges, VAT Manager at Tax Consult, at a seminar on electronic invoicing organised by BECI. ‘This means that invoices issued in PDF format will no longer be considered as structured electronic invoices,’ she added.

Electronic invoicing has a dual purpose. Firstly, it reduces the VAT gap, i.e. the difference between the VAT revenues expected by the State and those actually received. Secondly, it simplifies administrative procedures for both taxable businesses and the State.

The electronic invoicing system in Belgium will be based on the PEPPOL (Pan-European Public Procurement On-Line) format. This is an international network for standardising electronic documents between business partners.  This ensures that all electronic invoices contain the same semantic information, minimising errors and facilitating checks.

Who is affected?

All taxable entities, whether companies established in Belgium or foreign companies with a Belgian VAT number, will be required to issue electronic invoices, including small businesses. However, companies based in Belgium without a Belgian VAT number will not be subject to this legislation. Please note: structured electronic invoicing applies to B2B activities, not B2C.