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E-invoicing in Belgium: mandatory since 1 January 2026.

What the law requires, what it costs if you don’t comply, and what is coming next. Status on 23 October 2026.

Timeline

  1. 04 Feb 2024
    The law is passed
    Structured electronic invoicing between Belgian VAT payers becomes law.
  2. 31 Dec 2025
    Hermes closes
    The government’s Hermes platform stops. Archived data stayed readable until 31 March 2026.
  3. 01 Jan 2026
    The mandate starts
    VAT-registered companies established in Belgium must send and receive structured B2B e-invoices.
  4. 31 Mar 2026
    Tolerance period ends
    During Q1 2026 no fines were given to companies making reasonable, timely efforts.
  5. 01 Jan 2028
    E-reporting (draft)
    A draft law approved on 18 July 2026 plans near-real-time reporting of invoice data to the tax authority.

Who has to comply

01
VAT-registered companies
Every company established in Belgium that invoices other Belgian VAT payers.
02
Self-employed people
Freelancers with a VAT number who invoice businesses fall under the same rules.
03
Receiving counts too
You must be able to receive structured e-invoices, not only send them.
04
Format
EN 16931-compliant invoices; Peppol BIS 3.0 (UBL) is the default standard.
Fines

What it costs to wait.

Fines apply when a company cannot send or receive structured e-invoices. A repeat offence only counts if it is found more than three months after the previous one. Your customers may also lose their VAT deduction, and the usual invoicing fines still apply.

What it costs to wait.
OffenceFine
First offence€1,500
Second offence€3,000
Every further offence€5,000
What to do

Five steps to be compliant.

With PeppolNavigator each of these is done inside the app.

  • 01Register your company on Peppol (KYC documents included)
  • 02Check which customers and suppliers are already on Peppol
  • 03Send your invoices as Peppol BIS 3.0 UBL, with email as a fallback
  • 04Make sure incoming e-invoices reach you and your accountant
  • 05Keep the structured invoices: they are your legal originals

Questions about the mandate

01Is a PDF sent by email still a valid invoice?

Not for B2B invoices between Belgian VAT payers since 1 January 2026. The invoice must be a structured electronic invoice, in practice Peppol BIS 3.0 UBL.

02Can I still use Hermes?

No. The government closed Hermes on 31 December 2025 because enough commercial solutions were available. You need a provider such as PeppolNavigator.

03Is there a tax advantage?

Sole traders, self-employed professionals and small companies may deduct 120% of the direct costs of e-invoicing software (typically subscription fees) and of advice specifically for setting it up, for tax periods 2024 to 2027. Depreciation does not qualify, and the official guidance does not explicitly cover per-document or one-time fees. Ask your accountant whether your contract qualifies.

04What changes in 2028?

A draft law, approved by the Council of Ministers on 18 July 2026, plans near-real-time e-reporting of invoice data to the tax authority from 1 January 2028, built on Peppol. It is not law yet; we will follow it in PeppolNavigator.

05What about invoices to the government?

Invoices to Belgian public bodies go through Mercurius, which is also reachable over Peppol. PeppolNavigator sends them the same way.

Sources

This page is general information, not legal or tax advice. Check your situation with your accountant. Sources were checked on 23 October 2026.

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