Belgium – Draft legislation on B2B e-invoicing from 1st January 2026

On the 29th September 2023, the Belgian Council of Ministers approved preliminary draft legislation in regards to B2B structured e-invoicing related to domestic transactions in Belgium which is planned to take effect from the 1st January 2026. This will apply only to Belgian established companies and Belgian branches of foreign entities. At the moment non-resident, Belgian VAT-registered companies are not included in this change.

The proposals seeks to introduce legislation that would require Belgian companies to issue invoices in an electronic structured data format. Whilst the Peppol network seems to be the preferred mechanism to transmit invoices to the customer, other exchange platforms can be used provided that they are compliant with EU requirements.

This draft legislation will need to be approved by the Belgium Parliament and obtain a derogation from the European Commission in order to come into effect.