Key takeaway
<p>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.</p>
<h2 id="what-the-mandate-requires">What the mandate requires</h2>
<p>All Belgian VAT-taxable persons must, in principle, <strong>issue and receive structured electronic invoices</strong> for domestic B2B transactions. A "structured" invoice is machine-readable data — not a PDF or a scan — that conforms to the European <strong>EN 16931</strong> standard. The default and preferred format is <strong>Peppol BIS Billing 3.0 in UBL</strong>, transmitted over the <strong>Peppol network</strong> that Belgium already uses for B2G invoicing.</p>
<p>Even where two parties agree to use an alternative format, both must remain <strong>technically capable of handling Peppol BIS</strong> invoices — so Peppol readiness is effectively the baseline for everyone.</p>
<h2 id="who-is-affected-and-who-is-exempt">Who is affected — and who is exempt</h2>
<p>The mandate covers domestic B2B transactions between Belgian VAT-registered businesses, including Belgian permanent establishments of foreign entities and members of Belgian VAT groups.</p>
<p>Out of scope or exempt:</p>
<ul>
<li><strong>B2C transactions</strong> (sales to consumers).</li>
<li><strong>Bankrupt</strong> VAT-registered entities.</li>
<li>Businesses performing <strong>only VAT-exempt activities</strong> under <strong>Article 44</strong> of the Belgian VAT Code (e.g., certain medical, financial, educational, and socio-cultural services).</li>
</ul>
<h2 id="the-tolerance-period">The tolerance period</h2>
<p>Recognizing that this is a major change, Belgium has set a <strong>three-month tolerance period</strong>: between <strong>1 January and 31 March 2026</strong>, 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.</p>
<h2 id="what-you-need-to-comply">What you need to comply</h2>
<p>Compliance comes down to two capabilities:</p>
<ol>
<li><strong>Sending</strong> structured Peppol BIS e-invoices to your customers.</li>
<li><strong>Receiving</strong> them from your suppliers.</li>
</ol>
<p>To do both on Peppol you need a certified <strong>Access Point</strong> (the gateway that transmits documents) and, to receive, an <strong>SMP</strong> registration (the directory entry that makes you findable). WiseTREND provides both as a <a href="/e-invoices-peppol/">Peppol-certified service provider</a>.</p>
<h2 id="how-wisetrend-helps-you-comply-and-do-more">How WiseTREND helps you comply — and do more</h2>
<p>Most compliance vendors stop at moving structured documents. WiseTREND goes further, because we are first and foremost experts in <strong>image- and PDF-based document capture</strong> for accounts payable and receivable:</p>
<ul>
<li>We connect you to Peppol for compliant sending and receiving.</li>
<li>We register and manage your <strong>SMP</strong> entry and Peppol Participant Identifier.</li>
<li>We <strong>also</strong> automate the paper and PDF invoices that still arrive outside the network with <a href="/products/wiseinvoice/">WiseINVOICE</a>, so 100% of your invoice flow is handled in one place.</li>
</ul>
<p>That means Belgian compliance and complete <a href="/solutions/finance/">AP & AR automation</a> from a single partner — not a patchwork of tools.</p>
<p>This article is general information, not legal or tax advice; confirm your specific obligations with a qualified Belgian VAT adviser.</p>
<p>Need to be ready for 1 January 2026? <a href="/contact/">Talk to a WiseTREND Peppol expert</a> and we'll map your path to compliance.</p>
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.