Mandatory electronic invoicing in Belgium: what companies need to know

Since 1 January 2026, sending a PDF invoice by email to a business client is no longer enough. Structured electronic invoicing is mandatory for all business to business transactions between Belgian VAT registered companies.

What changed

• Belgium adopted a model based on the Peppol network.
• PDF invoices alone are no longer compliant for domestic business to business transactions.
• All Belgian VAT registered companies are concerned in their transactions with each other.
• Exceptions: business to consumer transactions, micro companies with turnover below €25,000 and associations that are not VAT registered.

The penalties

The Royal Decree of 08/07/2025 provides for flat rate fines of up to €5,000 per infringement. A tolerance period ran from January to March 2026. Since April 2026 the sanctions apply in full.

BSH is fully compliant

All BSH invoices are issued in structured electronic format through Peppol, compliant with the EN 16931 standard and processable automatically by your accounting software. No action is required on your side for BSH invoices.

What you should verify

• Your accounting software is Peppol compatible.
• Your Peppol identifier is activated.
• Your team knows how to process structured electronic invoices.

The concrete benefits

Automatic processing without re entry, an estimated saving of €9 per invoice, fewer errors, faster payments and full traceability. For small companies and self employed people using compliant software between 2024 and 2027, an increased deduction of 120% applies to the costs of invoicing programmes.

The link with your freelance consultants

Since 2026 the invoices of your independent IT consultants must be in structured Peppol format. Through BSH, BSH is the invoicing party and you receive one single compliant invoice. With a direct freelance, verify that the consultant uses Peppol compatible software.