Key takeaways
- Moving to structured Peppol BIS invoices changes the form of the invoice, not the substantive VAT rules.
- Rates, chargeability, mandatory details and the right to deduct stay governed by the VAT Code.
- A compliant, structured, complete invoice gives the right to deduct just like a classic invoice.
- Retention and legibility obligations for invoices continue to apply.
What VAT and e-invoicing really cover
VAT and e-invoicing are often bundled into one reform, yet they follow two distinct logics. Since 1 January 2026, the law of 6 February 2024 (published in the Belgian Official Gazette on 20 February 2024) requires VAT-taxable persons established in Belgium to issue and receive structured e-invoices for their domestic B2B transactions.
That obligation concerns the form of the invoice and how it is transmitted. The substantive VAT rules remain those of the Belgian VAT Code. This article draws a precise line between what shifts and what stays put, for deduction, mandatory details, reporting and archiving.
What does not change for your VAT
The core of the VAT regime is untouched by the Peppol BIS format. The rate applicable to a transaction, the moment VAT becomes chargeable and who is liable follow the same rules as before 2026.
The mandatory invoice details set out in the VAT Code stay the same: identification of supplier and customer, VAT numbers, date, description of the supply, taxable base, rate and tax amount. The structured format carries those same data points in machine-readable fields, in line with the semantic model of the EN 16931 standard.
| Still governed by the VAT Code | Changes with the reform | |
|---|---|---|
| Rate and taxable base | ||
| When VAT becomes chargeable | ||
| Mandatory invoice details | ||
| Invoice format | ||
| Transmission channel |
The right to deduct still hinges on a compliant invoice
This is the point that worries businesses most in practice: can a format failure cost you the VAT deduction? The principle remains that of the VAT Code. The right to deduct is exercised on the basis of a compliant invoice, meaning one that carries all the mandatory legal details.
A structured e-invoice that contains all those details gives the right to deduct just like a classic invoice. The format does not replace the substantive conditions: an incomplete invoice stays an incomplete invoice, whether it is UBL or PDF. Conversely, receiving a correctly populated structured invoice puts you in the best position to deduct without dispute.
Reporting and archiving: continuity rather than rupture
On the reporting side, the 2026 reform is first about the exchange of structured invoices between businesses. The periodic VAT return is still filed under the usual rules. The prospect of more automated reporting sits within the broader European VAT in the Digital Age (ViDA) timeline; at this stage, treat the invoicing obligation and the return as two separate obligations.
On archiving, the retention obligations from the VAT Code continue to apply. You must keep your invoices in a way that guarantees authenticity of origin, integrity of content and legibility throughout the legal retention period.
Your VAT reflexes with structured invoicing
Complete mandatory details
VAT numbers, taxable base, rate and tax amount present in the structured file.
Format compliant with EN 16931
Peppol BIS Billing 3.0 for the domestic B2B transactions concerned.
Controlled retention
Authenticity, integrity and legibility guaranteed throughout the legal period.
Separate VAT return
The periodic return is still filed under the usual rules.
Who is concerned and from when
The obligation covers domestic B2B transactions between VAT-taxable persons established in Belgium, since 1 January 2026. B2C transactions stay outside scope, as do certain supplies exempt under article 44 of the VAT Code. If your activity combines taxed and exempt supplies, the nature of each transaction determines whether a structured invoice is required.
The chosen format is Peppol BIS Billing 3.0, which implements the European EN 16931 standard. That standard stems from Directive 2014/55/EU, which defined the common semantic model of the e-invoice at European level.
VAT-compliant invoices, in the right format
YouInv generates and sends your Peppol BIS invoices with the required VAT details, ready for deduction and archiving.
Further reading
Does e-invoicing change the VAT rate I have to apply?
No. The VAT rate, the chargeable event and when VAT becomes due remain set by the Belgian VAT Code. Moving to the structured Peppol BIS format changes the form and channel of the invoice, not the substantive VAT rules.
Is a Peppol BIS invoice enough to deduct VAT?
The right to deduct is exercised on the basis of a compliant invoice carrying all the mandatory details required by the VAT Code. A structured e-invoice that contains those details gives the same right to deduct as a classic invoice.
Which invoices fall under the obligation since 2026?
The obligation covers domestic B2B transactions between VAT-taxable persons established in Belgium, since 1 January 2026 under the law of 6 February 2024. B2C transactions and certain exempt supplies stay outside its scope.
Do I have to archive my structured e-invoices differently?
The retention obligations from the VAT Code continue to apply. You must keep the invoice in a way that guarantees authenticity of origin, integrity of content and legibility throughout the legal retention period.
Does e-invoicing replace my VAT return?
No, not at this stage. The obligation to issue and receive structured invoices is separate from the periodic VAT return, which you still file under the usual rules.
