Belgium Issues Official Guidelines for
B2B E-Invoicing Compliance

The Belgian Federal Public Service Finance has released official guidelines for mandatory B2B e-invoicing, effective January 1, 2026. Key points from the guidelines include:

• Format of E-Invoices: Explanation of what constitutes a structured invoice and how alternative formats can comply with the EN standard.
• Scope of E-Invoicing: Information on which transactions are included and excluded from the mandatory e-invoicing requirement, the possibility of self-billing, and whether electronic and paper invoices can coexist after January 1, 2026.
• Cross-Border Invoicing: Details on the scope of cross-border invoicing and the use of the Peppol e-invoicing network.
• Technische Anforderungen: Necessary technical rules to ensure the integrity and authenticity of e-invoices.

These guidelines, along with existing e-invoicing legislation, provide comprehensive details to help businesses prepare for the transition to mandatory e-invoicing starting January 1, 2026.