Belgium E-Invoicing Mandate: What you need to know!

France e-invoicing is at the forefront of the country’s digital tax transformation, aiming to modernize and streamline how businesses issue, process, and report invoices. Under the new mandate, companies will no longer send invoices directly to customers; instead, they must route them through a government platform (Public Invoicing Portal – PPF) or an approved Partner Dematerialization Platform (PDP).

From October 2024, the PPF’s role has been narrowed to serving as a directory and data hub, meaning PDPs are now mandatory for actual invoice exchange. This change is a central part of the France e-invoicing reform, which is designed to enhance tax transparency, improve compliance, and reduce administrative burdens for businesses.

The Direction Générale des Finances Publiques (DGFiP) has released the framework for this model after close collaboration with stakeholders, including businesses, technology providers, and public authorities. France e-invoicing will be mandatory for business-to-business transactions, and companies will also have to transmit transaction data to the tax administration, enabling real-time or near-real-time VAT reporting.

Key Advantages of France E-Invoicing
Enhanced Detection and Prevention of Tax Evasion
Real-time invoice data in the e-invoicing software allows authorities to detect irregularities early, reducing the risk of fraud.

Optimized Tax Oversight with Lower Compliance Costs
Automated data validation reduces the time and expense associated with audits and tax enforcement.

Simplified and Accurate VAT Reporting
With pre-filled or real-time VAT data, France e-invoicing eliminates most manual input, boosting accuracy and easing submissions.

Increased Business Efficiency and Cost Savings
By digitizing invoice workflows, companies cut operational costs and focus resources on value-added tasks.

Real-Time Market Insights
It provides instant visibility into business activity, enabling both companies and the government to track trends.

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Belgium E-Invoicing Mandate: What you need to know!

Starting January 1, 2026, Belgium will mandate e-invoicing for B2B transactions, eliminating the validity of paper and PDF invoices. Businesses must adopt structured digital invoices to enhance efficiency, streamline tax processes and combat tax evasion.

Belgium e-invoicing will follow the Peppol BIS 3.0 standard, enabling structured and automated invoice creation, exchange and validation via the Peppol network.
All Belgian VAT-registered businesses must issue and receive B2B invoices through the Peppol-BIS format; digital signatures are not required and invoices must be archived for 10+1 years.
The Belgium e-invoicing mandate currently applies to B2B transactions, while B2G e-invoicing is already mandatory for dealings with federal and central public administrations; B2C transactions remain exempt for now.
Transitioning to e-invoicing can be complex for large and international businesses, so early preparation is essential to avoid compliance risks and operational disruptions.

Belgium e-invoicing mandate effects extend beyond IT, impacting tax, legal, and accounting processes as well. Many businesses fail to map the effect of this transition on the other departments such as:
1. Tax and legal: Adapting to evolving tax regulations and reporting standards calls for meticulous planning and attentive preparation.

2. Accounting: The accounting processes should be structured to properly manage e-invoicing.

3. IT & Finance: The invoicing solutions must align with Peppol standards and be safely incorporated into the current framework.

FAQ’s:
Which B2B transactions are excluded from the Belgium e-invoicing obligation?
Structured electronic invoicing is generally mandatory for B2B transactions between Belgian VAT-registered businesses. However, it is not required when dealing with bankrupt taxable persons, businesses performing only VAT-exempt transactions (Article 44), non-resident taxable persons without a Belgian permanent establishment, or those under the flat-rate VA