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Belgium

Belgium is the first country with a live Peppol-native B2B mandate: since January 2026, structured e-invoicing between Belgian businesses runs over the Peppol network.

Profile last verified 2026-07

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At a glance

Recommand's home market: fully served today over Peppol as a certified Access Point and SMP.

Exchange model
Peppol (post-audit)
B2B mandate
Mandatory for domestic B2B invoices since 1 January 2026
B2G e-invoicing
Mandatory for suppliers to public bodies, staged 2022–2023
Formats
Peppol BIS Billing 3.0 (no national CIUS)
Peppol identifier schemes
0208
Belgian enterprise number (KBO/BCE)
Address receivers by enterprise number - the standard Belgian scheme
9925
Belgian VAT number
Voluntary additional registration only; do not rely on it to reach receivers
E-reporting
None today; a 5-corner e-reporting layer to the tax authority is planned for January 2028
Country profile

Mandate timeline

2022–2023
B2G e-invoicing phased in for suppliers to public bodies
1 Jan 2026
Structured e-invoicing mandatory for domestic B2B between Belgian VAT-registered businesses
31 Mar 2026
Administrative tolerance period ended; fines apply
Jan 2028
Planned e-reporting to the tax authority (5-corner model on top of Peppol)
Country profile

How Recommand serves Belgium

  • Send and receive compliant Peppol BIS invoices today - Recommand is a certified Belgian Access Point and SMP
  • Register your company on the network under its enterprise number (0208) in minutes
  • Built-in validation ensures documents pass Belgian mandate requirements before they are sent
  • When the 2028 e-reporting layer arrives, it ships as a platform update - not a new project
Get started
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Frequently asked questions

01Is e-invoicing mandatory in Belgium?

Yes. Since 1 January 2026, structured electronic invoicing over Peppol is mandatory for domestic B2B transactions between Belgian VAT-registered businesses. The administrative tolerance period ended on 31 March 2026.

02Can I still email PDF invoices to Belgian customers?

A PDF by email may reach your customer, but it does not satisfy the legal B2B e-invoicing obligation. The invoice must be exchanged as a structured document over the Peppol network.

03Which Peppol identifier do Belgian companies use?

The Belgian enterprise number under scheme 0208. VAT-number registrations (9925) are voluntary extras - always address Belgian receivers by their enterprise number.

04What happens if my business does not comply?

Non-compliant businesses risk administrative fines that escalate with repeat offences, and customers may refuse non-structured invoices. Getting connected through a certified Access Point resolves the obligation.

Your first document in minutes

Create an account, register your company on the network, and send a compliant invoice - before the coffee gets cold. Free for 25 documents a month.