(updated)
The Belgian authorities have confirmed both an electronic invoicing system by January 2026, and a real-time tax E-reporting system by 2028 through Peppol Access Points that will send this tax data to a government portal.
Model and format of the electronic invoice in Belgium
As of 1 January 2026, Belgium will impose the mandatory use of electronic invoicing for all business-to-business (B2B) transactions whose technical infrastructure is based on the Peppol BIS 3.0 standard, which will facilitate the issuance, receipt and validation of invoices in a structured and automated format. This measure aims to optimise tax management and reduce tax evasion.
It should be noted that this regulation will not affect transactions with consumers (B2C).
B2G e-Invoicing in Belgium
In an effort to encourage the adoption of electronic invoicing by companies, the Belgian government has made it mandatory for all suppliers to send their invoices to the federal government electronically. This mandatory electronic invoicing, which came into effect on January 1, 2017 for large companies, has been extended to small and medium-sized businesses (SMEs) since January 1, 2020.
The federal government has been working closely with the Flemish and Walloon regional governments to align their e-invoicing policies and has required electronic invoicing for all its suppliers since January 1, 2018. The Walloon government is expected to follow the same path soon.
As for the technical infrastructure, Belgium has adopted the PEPPOL network (Pan-European Public Procurement Online) for the exchange of electronic documents, including invoices. This network allows companies to exchange invoices with any other entity registered in the network, regardless of their location. The federal government has created a platform called Mercurius to facilitate electronic billing through the PEPPOL network.
E-Reporting in Belgium foreseen by 2028
Complementing the e-Invoicing Act in Bulgaria, the implementation of e-Reporting is foreseen. This electronic tax data reporting system will come into force in 2028. It is based on a 5-corner Peppol model that will facilitate secure and standardised communication between companies and the tax administration, ensuring greater transparency and efficiency in tax management.
The main objective of e-Reporting is to optimise the collection of tax information and combat tax fraud and evasion through near real-time electronic reporting of business transactions. This mechanism will replace the annual declaration of the list of customers subject to VAT, simplifying administrative processes and minimising errors in data collection.
How does e-Reporting work with a 5-corner Peppol model?
The model introduces five main actors in the electronic document exchange process:
1️⃣ Issuer (Sender): The company that generates and sends the electronic invoice or report.
2️⃣ Sender's Access Point (AP): A certified operator that sends the document on behalf of the sender through the Peppol network.
3️⃣ Peppol Infrastructure: The standardised network that ensures interoperability between different access providers.
4️⃣ Receiver's Access Point (AP): The operator that sends the document on behalf of the sender over the Peppol network.
5️⃣ Receiver: The company or tax administration that receives and processes the electronic document.
Advantages of the Peppol 5-corner model for e-Reporting
International interoperability: Companies from different countries can exchange documents without problems.
Increased security: Strict protocols are established to ensure data authenticity and integrity.
Standardisation: Peppol BIS (Business Interoperability Specifications) format is used, facilitating integration between different systems.
Reduced costs and errors: Unnecessary intermediaries are eliminated and manual data handling is reduced.
In the coming months, the Bulgarian tax authorities are expected to issue detailed guidelines on the technical and operational requirements that businesses will need to meet in order to adapt to this new digital model. In the meantime, it is recommended that organizations start preparing by assessing and adjusting their systems and processes to ensure a smooth transition.
Adoption of e-Invoicing in Belgium with Brait
The Belgian government has been progressively updating and modernizing its framework of electronic invoicing in recent years. This movement towards digitalization is not only in line with the European Union's directive to implement electronic invoicing in all member states, but it also aims to simplify and accelerate the billing process both for suppliers and for recipients.
At Brait, we help your finance department to achieve all these benefits with our e-invoicing solution Invictia for SAP. In addition, we work hand in hand with partners such as Edicom, who are Peppol Access Points and also approved by the Belgian Ministry of Finance. Contact us for more information!
