From 1 January 2026, all Belgian VAT-registered businesses must issue and receive structured B2B e-invoices in the EN 16931 / Peppol BIS format over the Peppol network. A three-month tolerance period runs to 31 March 2026. WiseTREND, a Peppol-certified provider, gets you compliant and connected.
From 1 January 2026, Belgium requires structured electronic invoicing for domestic business-to-business transactions. If your company is VAT-registered in Belgium — or trades with Belgian businesses that are — this affects how you send and receive invoices. Here's the practical summary.
What the mandate requires
All Belgian VAT-taxable persons must, in principle, issue and receive structured electronic invoices for domestic B2B transactions. A "structured" invoice is machine-readable data — not a PDF or a scan — that conforms to the European EN 16931 standard. The default and preferred format is Peppol BIS Billing 3.0 in UBL, transmitted over the Peppol network that Belgium already uses for B2G invoicing.
Even where two parties agree to use an alternative format, both must remain technically capable of handling Peppol BIS invoices — so Peppol readiness is effectively the baseline for everyone.
Who is affected — and who is exempt
The mandate covers domestic B2B transactions between Belgian VAT-registered businesses, including Belgian permanent establishments of foreign entities and members of Belgian VAT groups.
Out of scope or exempt:
- B2C transactions (sales to consumers).
- Bankrupt VAT-registered entities.
- Businesses performing only VAT-exempt activities under Article 44 of the Belgian VAT Code (e.g., certain medical, financial, educational, and socio-cultural services).
The tolerance period
Recognizing that this is a major change, Belgium has set a three-month tolerance period: between 1 January and 31 March 2026, no penalties will be imposed for e-invoicing-specific infringements, provided the business can show it took reasonable and timely steps to comply. That is a runway to get connected — not a reason to wait.
What you need to comply
Compliance comes down to two capabilities:
- Sending structured Peppol BIS e-invoices to your customers.
- Receiving them from your suppliers.
To do both on Peppol you need a certified Access Point (the gateway that transmits documents) and, to receive, an SMP registration (the directory entry that makes you findable). WiseTREND provides both as a Peppol-certified service provider.
How WiseTREND helps you comply — and do more
Most compliance vendors stop at moving structured documents. WiseTREND goes further, because we are first and foremost experts in image- and PDF-based document capture for accounts payable and receivable:
- We connect you to Peppol for compliant sending and receiving.
- We register and manage your SMP entry and Peppol Participant Identifier.
- We also automate the paper and PDF invoices that still arrive outside the network with WiseINVOICE, so 100% of your invoice flow is handled in one place.
That means Belgian compliance and complete AP & AR automation from a single partner — not a patchwork of tools.
This article is general information, not legal or tax advice; confirm your specific obligations with a qualified Belgian VAT adviser.
Need to be ready for 1 January 2026? Talk to a WiseTREND Peppol expert and we'll map your path to compliance. See current status for Belgium and every other country on the Global e-Invoice Mandates tracker, and Peppol pricing for plans and rates.