About Belgium
Belgium uses the Pan-European Public Procurement On-Line (PEPPOL) network for e-invoice exchange, which lets businesses exchange electronic documents using a standard format across borders.
Starting January 1, 2026, Belgium requires B2B e-invoicing. The e-invoicing mandate applies to taxpayers established in Belgium, who must issue and transmit invoices in a structured electronic format.
In post-audit regimes, invoice issuers must maintain content integrity and origin authenticity from issuance through the required storage period.
Compliance model
- Version
- This guide covers PEPPOL Business Interoperability Specifications (BIS) Billing 3.0, which is the current mandatory standard for Belgium as of January 1, 2024.
- Type
- PEPPOL network (four-corner model).
- How it works
- Belgium operates through the PEPPOL network where suppliers and buyers exchange invoices through certified access points. Unlike clearance models, invoices become legally valid upon issuance. The network handles secure transmission rather than government approval.
- Storage
- You must maintain your own invoice archives according to Belgian legal requirements. PEPPOL doesn't provide centralized storage, and each party stores their own documents. According to Belgian law, you need to keep invoices for seven years.
Key terminology
- Access Point
- A certified service provider that connects businesses to the PEPPOL network. Access points handle document validation, secure routing, and transmission between trading partners. When you send an invoice through PEPPOL, your access point validates the document, packages it for transmission, and routes it through the PEPPOL network to the recipient's access point. Sovos operates as a certified PEPPOL access point, managing your connection to the network and verifying compliance with PEPPOL technical specifications.
- PEPPOL BIS Billing 3.0
- The invoice standard Belgium uses for e-invoice exchange. Based on the European standard EN 16931.
- Participant identifier
- A unique identifier that registers your company on the PEPPOL network and lets other participants discover and route documents to you.
- SMP
- Service Metadata Publisher. A PEPPOL directory service that publishes your company's receiving capabilities, including supported document types and the access point responsible for delivery.
- KBO/BCE number
- The Belgian enterprise number issued by the Crossroads Bank for Enterprises. This is the primary identifier for PEPPOL registration in Belgium, used with scheme 0208.
Network architecture
Belgium uses the PEPPOL four-corner model for e-invoice exchange:
Supplier (corner 1) - Creates and sends the invoice
Supplier's Access Point (corner 2) - Validates and transmits the invoice through PEPPOL network
Buyer's Access Point (corner 3) - Receives and validates the invoice
Buyer (corner 4) - Receives the invoice for processing
Sovos acts as the access point (corner 2 for suppliers, corner 3 for buyers) in this model. Sovos handles document validation, format conversion, and secure transmission through the PEPPOL network.
Future changes: Belgium plans to introduce a CTC component starting in 2028 that includes the tax authority as the fifth corner for real-time reporting requirements.
Legal and regulatory requirements
- Tax registration
- Valid Belgian VAT number with the Belgian tax authority (FOD Financiën / SPF Finances).
- Legal entity
- Any legal entity conducting business in Belgium subject to the e-invoicing mandate.
- PEPPOL registration
- You must register your business in the PEPPOL directory with a valid participant identifier.
- Data protection
- General Data Protection Regulation (GDPR) compliance applies (PEPPOL is an EU-based network).
- Cross-border
- PEPPOL supports cross-border invoicing. Special rules may apply for exports, imports, and intra-community transactions within the European Union.
Regulatory updates
Belgium's e-invoicing requirements might change. Always confirm current requirements at the following resources:
- Official Belgian tax authority portal: https://finances.belgium.be
- PEPPOL specifications: https://peppol.org/
- Belgian PEPPOL Authority (Mercurius): https://digital.belgium.be/e-invoicing/
- Sovos regulatory updates: https://docs.sovos.com