Key takeaways
- Since 1 January 2026, structured e-invoicing is mandatory for B2B transactions between VAT taxable persons established in Belgium.
- The legal basis is the law of 6 February 2024 (Belgian Official Gazette, 20 February 2024), which amends the VAT Code.
- B2C stays out of scope; persons carrying out only exempt activities (Article 44) and the flat-rate scheme (Article 56) are excluded.
- The required format is Peppol BIS Billing 3.0, compliant with EN 16931, exchanged over the Peppol network.
The Belgium Peppol mandate is in force
The stake is concrete and dated. Since 1 January 2026, the Belgium Peppol mandate requires every VAT taxable person established in the country to issue and receive structured electronic invoices for business-to-business (B2B) transactions. This is no longer a trend or a recommendation: it is a rule of tax law.
The legal basis is the law of 6 February 2024 amending the Value Added Tax Code, published in the Belgian Official Gazette (Moniteur belge) on 20 February 2024. The text introduces a general obligation of structured e-invoicing between taxable persons, applicable from 1 January 2026.
This article answers the compliance questions: who is in scope, what stays out, which format is required, and what it means in practice. To understand the network itself, first read Understanding the Peppol network in 5 minutes; for the VAT consequences, see VAT and e-invoicing in Belgium.
Who is in scope
The mandate applies to VAT taxable persons established in Belgium, for their B2B transactions located in Belgium. If you hold an active VAT number, the default is that you are concerned, both for issuing and for receiving.
A frequently misread point: the small-business VAT exemption (annual turnover not exceeding 25,000 euros) and the special agricultural scheme do not remove the obligation. Those taxable persons must at least be able to receive structured electronic invoices.
Conversely, several categories fall outside the scope. The table below sets out the dividing line.
| In scope | Out of scope / excluded | |
|---|---|---|
| B2B transactions between taxable persons established in Belgium | ||
| Invoices to private individuals (B2C) | ||
| Taxable person not established in Belgium, no fixed establishment | ||
| Exclusively exempt activities (Article 44 of the VAT Code) | ||
| Flat-rate scheme (Article 56 of the VAT Code) | ||
| Small-business exemption (≤ 25,000 euros) |
What stays out of scope
Three exclusions deserve a careful read, because they determine whether the mandate actually applies to you.
B2C is out of scope: invoices issued to private customers are not covered by the obligation. A business that invoices only individuals therefore does not have to issue structured invoices, but must still be able to receive them from its suppliers.
Taxable persons not established in Belgium without a fixed establishment are not targeted. Likewise, taxable persons carrying out exclusively exempt transactions under Article 44 of the VAT Code (medical, educational, social, sports, cultural or financial sectors, for example) are excluded, as are those under the flat-rate scheme of Article 56.
Mind the reach of these three carve-outs (non-established, Article 44, Article 56): they release you from the obligation to issue and send structured invoices, but not from the obligation to receive them, which is still broadly expected. The flat-rate exclusion is also only temporary: that scheme is set to be abolished no later than 1 January 2028.
The required format: Peppol BIS and EN 16931
The mandate does not merely require an "electronic" file: it imposes a precise format. The invoice must be a structured electronic invoice compliant with the European standard EN 16931 (the common semantic model for invoices in Europe), in the Peppol BIS Billing 3.0 format, exchanged in principle over the Peppol network.
Peppol BIS Billing 3.0 is a Core Invoice Usage Specification (CIUS) of EN 16931: an invoice compliant with Peppol BIS is, by construction, compliant with the European standard. Technically it builds on UBL 2.1 (XML) and adds the validation and exchange rules specific to the Peppol network.
European standard
semantic model of the invoice
required format
CIUS of EN 16931, in UBL 2.1
transmission network
Peppol, in principle
The regulatory timeline
The law was adopted well before its entry into force, giving businesses time to prepare. Here are the milestones to keep in mind.
- 1
Law adopted
6 February 2024Law of 6 February 2024 amending the VAT Code.
- 2
Official publication
20 February 2024Publication in the Belgian Official Gazette, the starting point for legal certainty.
- 3
Obligation takes effect
1 January 2026Issuing and receiving become mandatory for B2B in Peppol BIS format.
What it means in practice
For a business in scope, the mandate translates into a few practical requirements. Your B2B invoices must be issued in a structured format, no longer as free-form PDFs. You must be able to receive and process your suppliers' structured invoices. And your invoicing tool must be connected to the Peppol network, directly or through a provider.
The technical compliance work is not the subject of this article: it is covered, step by step, in Preparing for e-invoicing in 2026. What matters here is legal: the obligation exists, it is dated, and it targets a precise format.
Compliant with the Peppol mandate, without the complexity
YouInv generates and sends your Peppol BIS invoices compliant with EN 16931, and receives those from your suppliers.
Further reading
- Understanding the Peppol network in 5 minutes: the four-corner model and the role of access points.
- E-invoicing in Belgium: what changes: the practical overview for businesses.
- VAT and e-invoicing in Belgium: the tax implications of the reform.
Official sources prevail: the text of the law of 6 February 2024 (Justel, Belgian Official Gazette) and the FPS Finance e-invoicing portal.
What is the Belgium Peppol mandate from 1 January 2026?
Since 1 January 2026, every VAT taxable person established in Belgium must issue and receive structured electronic invoices for B2B transactions. The reference format is Peppol BIS, exchanged over the Peppol network.
Which law introduces the B2B e-invoicing obligation?
The law of 6 February 2024, published in the Belgian Official Gazette (Moniteur belge) on 20 February 2024, amends the VAT Code to introduce mandatory structured e-invoicing between taxable persons from 1 January 2026.
Is structured e-invoicing mandatory for B2C?
No. Invoices issued to private individuals (B2C) are not covered by the mandate. It applies to transactions between VAT taxable persons established in Belgium (B2B).
Who is excluded from the Belgium Peppol mandate?
Excluded parties include VAT taxable persons not established in Belgium without a fixed establishment, those carrying out exclusively exempt transactions under Article 44 of the VAT Code, and those under the flat-rate scheme of Article 56.
Which invoice format does the Belgian mandate require?
A structured electronic invoice compliant with the European standard EN 16931, in the Peppol BIS Billing 3.0 format (UBL 2.1), exchanged in principle over the Peppol network.
