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Belgium has made significant progress in the adoption of e-invoicing, positioning itself as a leader in digital tax compliance. The country has fully mandated e-invoicing for public sector transactions, ensuring a standardized approach across federal, regional, and local government entities. To streamline financial operations and combat tax fraud, Belgium is gradually extending e-invoicing to private sector transactions.
The introduction of Mercurius, Belgium’s centralized e-invoicing platform, has played a crucial role in facilitating electronic transactions for government suppliers. In addition, Peppol has been widely adopted, allowing businesses to integrate digital invoicing into their existing financial systems and conduct cross-border transactions with ease.
Regulatory authority
The Federal Public Service for Policy and Support (BOSA) manages e-invoicing implementation and compliance.
E-invoicing requirements
Since April 1, 2019, all federal government suppliers must issue electronic invoices. Regional and local governments have adopted e-invoicing gradually. In the private sector, e-invoicing is currently voluntary but expected to become mandatory in the coming years.
Accepted invoice formats
Invoices must be issued in Peppol BIS format, ensuring compatibility with European e-invoicing standards.
Transmission channels
Invoices must be submitted through Mercurius, Belgium’s central government e-invoicing platform, or via Peppol for interoperability with international partners.
Digital signatures
Digital signatures are not mandatory but may be used for security purposes.
Archiving requirements
Electronic invoices must be archived for seven years, ensuring compliance with Belgian tax laws.
How B2B e-invoicing works in Belgium
Businesses generate invoices in Peppol BIS format and transmit them through Peppol-certified access points. e-invoicing is voluntary but encouraged for efficiency.
How B2G e-invoicing works in Belgium
Invoices must be issued in Peppol BIS format and submitted via Mercurius or Peppol. Public entities validate and process invoices, with businesses required to archive them for seven years.
