Belgian E-Invoicing & PEPPOL
B2B e-invoicing becomes mandatory in Belgium from January 1, 2026. All VAT-registered businesses must use structured electronic invoices via PEPPOL. B2G has been mandatory across all regions since 2022.
Last updated: December 2025 • Based on Royal Decree of July 14, 2025
B2B E-Invoicing Mandate 2026
The Royal Decree of July 14, 2025 establishes the legal framework for mandatory B2B e-invoicing in Belgium. From January 1, 2026, all VAT-registered businesses must send and receive structured electronic invoices.
- Effective date - January 1, 2026 for all B2B transactions
- Scope - All VAT-registered businesses in Belgium (domestic transactions)
- Format - PEPPOL BIS Billing 3.0 (EN 16931) required
- Network - Invoices must be exchanged via the PEPPOL network
- Grace period - 3-month penalty grace period (Q1 2026)
- E-reporting - Additional e-reporting requirements planned for 2028
Penalties for Non-Compliance
Businesses failing to send structured e-invoices face escalating fines: €1,500 for first offense, €3,000 for second offense, and €5,000 for subsequent violations. A 3-month grace period applies from January 2026.
Technical Standard
Belgium uses the European PEPPOL BIS Billing 3.0 standard based on EN 16931 for electronic invoicing. Unlike some countries (Netherlands with NLCIUS, Germany with XRechnung), Belgium does not have a specific national CIUS - the standard PEPPOL format is used directly.
- EN 16931 compliant - Follows the European semantic data model for e-invoices
- PEPPOL BIS 3.0 - Standard pan-European format without country-specific extensions
- UBL 2.1 syntax - Uses Universal Business Language XML format
- No Belgian CIUS - Unlike NL or DE, no country-specific customization required
- Trilingual support - Works across Dutch, French, and German speaking regions
KBO/BCE Number
Enterprise number from Kruispuntbank/Banque-Carrefour. 10 digits, often formatted as 0xxx.xxx.xxx. PEPPOL scheme 0208. Example: 0123456789
BTW/TVA Number
Belgian VAT number: BE + 10 digits. PEPPOL scheme 9925. Same as KBO with BE prefix. Example: BE0123456789
GLN Number
Global Location Number (GS1). 13 digits for international identification. PEPPOL scheme 0088. Used by larger enterprises.
Belgian Identifier Types
Belgium uses several identifier types in e-invoicing and PEPPOL:
| Identifier | Format | PEPPOL Scheme | Usage |
|---|---|---|---|
| KBO/BCE | 10 digits | 0208 | All Belgian businesses |
| BTW/TVA | BE + 10 digits | 9925 | VAT-registered businesses |
| GLN | 13 digits | 0088 | International (GS1) |
Tip: The KBO/BCE number and BTW/TVA number are essentially the same - the BTW just adds the "BE" prefix. Use either for PEPPOL lookups.
Mercurius Platform
Mercurius is Belgium's central government e-invoicing platform, connecting all federal, regional, and local government entities to the PEPPOL network:
- Central B2G hub - All Belgian government entities (federal, regional, local) are connected
- PEPPOL Access Point - Mercurius acts as the government's PEPPOL endpoint
- Web portal - Free manual upload for businesses without PEPPOL connection
- Status tracking - Monitor invoice processing, approval, and payment status
- Operated by BOSA - Federal Public Service Policy and Support
How to Send to Mercurius
Option 1: Register with a PEPPOL Access Point and send via PEPPOL (recommended for volume). Option 2: Use the free Mercurius web portal to manually create or upload invoices.
B2G E-Invoicing by Region
Belgium's three regions implemented mandatory B2G e-invoicing at different times. As of 2025, e-invoicing is mandatory for government suppliers in all regions:
| Region | Language | B2G Mandatory Since | Platform |
|---|---|---|---|
| Flanders | Dutch | 2017 | Mercurius (PEPPOL) |
| Brussels | NL/FR | 2020 | Mercurius (PEPPOL) |
| Wallonia | French | 2022 | Mercurius (PEPPOL) |
| Federal | NL/FR/DE | 2019 | Mercurius (PEPPOL) |
All government entities are connected to Mercurius and accept PEPPOL invoices. Register with any PEPPOL Access Point to invoice Belgian government at all levels.
Preparing for 2026
Steps to prepare for the mandatory B2B e-invoicing from January 1, 2026:
- Register with PEPPOL Access Point - Choose a certified service provider to connect to the network
- Update your accounting software - Ensure it can generate PEPPOL BIS 3.0 compliant invoices
- Register your KBO/BCE in PEPPOL Directory - Make your business discoverable for receiving e-invoices
- Test with trading partners - Validate invoice exchange before the mandate
- Train your team - Familiarize staff with the new e-invoicing workflow
January 2026 Deadline
All domestic B2B transactions between Belgian VAT-registered businesses must use structured e-invoices from January 1, 2026. Take advantage of the 3-month grace period to finalize your implementation.
Finding Belgian Companies in PEPPOL
Search for Belgian businesses registered on the PEPPOL network:
- Go to the PEPPOL Directory
- Enter the company's KBO/BCE number (10 digits) or BTW number (BE + 10 digits)
- View registration details, supported documents, and access point
- Use the KBO number to address your PEPPOL invoices
Belgium has strong PEPPOL adoption, especially for government entities and larger businesses.
Key Invoice Fields
Important fields for Belgian e-invoices:
| Business Term | UBL Element | Description |
|---|---|---|
| BT-1 | cbc:ID | Invoice number |
| BT-2 | cbc:IssueDate | Invoice issue date |
| BT-30 | cac:Party/cac:PartyLegalEntity/cbc:CompanyID | Seller KBO/BCE number |
| BT-31 | cac:Party/cac:PartyTaxScheme/cbc:CompanyID | Seller BTW/TVA number |
| BT-47 | cac:Party/cac:PartyLegalEntity/cbc:CompanyID | Buyer KBO/BCE number |
| BT-48 | cac:Party/cac:PartyTaxScheme/cbc:CompanyID | Buyer BTW/TVA number |
| BT-112 | cac:LegalMonetaryTotal/cbc:TaxInclusiveAmount | Invoice total with VAT |
Validate Your Invoices
Our validator supports Belgian PEPPOL BIS 3.0 validation:
- Go to the PEPPOL Validator
- Upload your UBL XML file or paste the XML content
- The validator checks EN 16931 compliance and PEPPOL rules
- Review any errors with human-readable explanations
- Fix issues before sending via PEPPOL