Electronic invoicing guide
Belgium
Digital reporting requirements
B2G: Centralized
B2B: Post Audit
Obligatory
B2G: Mandatory
B2B: To be implemented
Authority
Federale Overheidsdienst
Financien / Service Publique
Federale FINANCES
Platform
Hermes (National platform)
Peppol
Format
Peppol
Storage time
7 years
Reporting
This country has no reporting obligations.
Upcoming legislative changes
A preliminary draft law was approved on the introduction in Belgium of mandatory electronic invoicing for B2B transactions. It still needs to be submitted to the Council of State for advice and also needs to be approved by the Belgian Parliament.
The new proposal is characterized for introducing two important changes:
- B2B obligations for all companies (subject to some specific exclusions) will enter into force on 1 January 2026.
- Mandatory electronic reporting will not be introduced together with electronic invoicing, but it is expected that this will take place at a later stage.
- The scheme does not apply to B2G or B2C transactions. A separate EU framework for electronic invoicing already exists for B2G.
Links of Interest
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