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Regulatory updates - Belgium

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Country Specifications

E-Invoicing/CTC Model:

– B2G: Centralized/Peppol

– B2B: Post-audit

– January 2026 B2B: Peppol rolled out

Mandatory Infrastructure:

– B2G: Mercurius/Peppol

– B2B: N/A

Mandatory Format:

– B2G: Peppol BIS

– B2B: N/A

- B2B: EN-compliant formats - January 2026

Mandatory for Issuing:

– B2G March 2024: All suppliers

– B2B January 2026: Peppol to be rolled out 

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer’s consent is required. (Consent not required if sending e-invoices to Hermes)

- B2B January 2026: Peppol to be rolled out 

eSignature:

Optional

Archiving Period:

– Movable Property: 10 years

– Immovable property: 15 years

– Real Estate Construction: 25 years

Archiving Abroad:

Allowed under conditions

Pagero Regulatory Atlas