Belgium imposes 1 separate filing obligation under e-invoicing. The earliest is Gestructureerde elektronische factuur, due In force since 1 January 2026 — the trigger is any invoice drawn up, issued or sent on or after that date. Checked against the authority on 4 October 2026.
Live since January 2026 with no phase-in by size. Everything runs over Peppol.
Belgium also has obligations under Pillar Two. See the Pillar Two page →
Peppol access point via a certified service provider
Connect through a certified Peppol service provider; your software establishes the connection and registers you as a Peppol participant. Provider accreditation is run by FPS BOSA. There is no tax-authority accreditation of the taxpayer itself.
| Charge | Local name | In force from |
|---|---|---|
| Issue and receive | Gestructureerde elektronische factuur / facture électronique structurée | 1 January 2026 — no phase-in |
| E-reporting | Announced only | Indicated for 2028; not yet transposed into Belgian law |
Also: structured e-invoice · Peppol BIS
Issue and receive all domestic B2B invoices as structured electronic invoices over Peppol.
Technical non-compliance: EUR 1,500 first offence, EUR 3,000 second, EUR 5,000 subsequent. Missing or inaccurate structured invoices attract a proportional fine under Royal Decree no. 41; late issuance a non-proportional fine under Royal Decree no. 44.
1 separate obligations: Gestructureerde elektronische factuur.
In force since 1 January 2026 — the trigger is any invoice drawn up, issued or sent on or after that date. Filed by: Belgian VAT-liable enterprises. Non-established persons without a Belgian fixed establishment are excluded; small enterprises under EUR 25,000 turnover are optional.. Channel: Peppol BIS Billing 3.0 over the Peppol network. Other formats only by agreement between the parties, and must still meet EN 16931..
Peppol access point via a certified service provider. Connect through a certified Peppol service provider; your software establishes the connection and registers you as a Peppol participant. Provider accreditation is run by FPS BOSA. There is no tax-authority accreditation of the taxpayer itself.
Technical non-compliance: EUR 1,500 first offence, EUR 3,000 second, EUR 5,000 subsequent. Missing or inaccurate structured invoices attract a proportional fine under Royal Decree no. 41; late issuance a non-proportional fine under Royal Decree no. 44.
Every row on this page was checked against the authority's own published page on 4 October 2026. Verified against einvoice.belgium.be and the law of 6 February 2024 as published in the Moniteur belge.
Saurabh Satija, “Belgium e-invoicing filing obligations”, https://saurabhsatija.com/e-invoicing-belgium, accessed [date].
Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.
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