In force
B2B e-invoicing mandatory since 1 January 2026 — all VAT-registered businesses at once.
| 1 Jan 2026 | B2B structured e-invoicing mandatory for all VAT-registered businesses ("big bang", no phase-in) |
| 2028 | Near-real-time e-reporting expected |
Format: EN 16931 via Peppol BIS Billing 3.0 (UBL)
Transmission: Peppol (4-corner)
Belgium is the mandate that is already biting. There is no phase-in by company size, and delivery is over Peppol, so an invoice that is valid EN 16931 but breaks a Peppol rule simply does not arrive. Validate against the Peppol profile, not the core.
Validate a Belgium invoice against the profile that applies here — Peppol BIS Billing 3.0 (+ national rules).