Belgium B2B E-Invoicing Guidelines Ahead of 2026

The Belgium Tax Authority has launched online guidelines for the upcoming introduction of mandatory B2B e-invoicing requirements. The online guidelines include an overview of key legislation and regulations, as well as other vital resources issued to date, case law, rulings, opinions, and parliamentary questions. The resources provided serve to answer key questions relating not only to the e-invoicing regime in Belgium, but also to e-invoicing in the EU and globally.

Scope and Text of Online Guidelines

The online guidelines emphasize that, starting from January 1, 2026, e-invoicing will become mandatory for all sales of goods and services between VAT-registered companies in Belgium. Additionally, the guidelines provide definitions to key terms such as e-invoicing, e-signature, and e-seal.

For those who want a more detailed understanding of the e-invoicing system, the guidelines provide an extensive list of EU, Belgium, and international e-invoicing rules and regulations, including working papers, white papers, press releases, and other resources from the International Monetary Fund, Global Exchange Network Association, and the European Commission. 

Notably, the guidelines also include regional initiatives, such as the Flemish government's manuals on e-invoicing and e-procurement, as well as training and software packages from the Agency for Innovation and Entrepreneurship. Just as important are documents from the Benelux Committee of Ministers, which provide advice on cross-border coordination in the field of e-invoices in public procurement, as well as relevant articles and books on e-invoices and e-invoicing.

Conclusion

The online guidelines, which provide a comprehensive overview of e-invoicing-related working papers, legislation, and other resources, are a valuable source of information for anyone who wants not only to understand the Belgium e-invoicing regime but also to gain a complete overview and historical perspective on this matter. 

As the implementation of mandatory B2B e-invoicing in Belgium approaches, and considering the rapid expansion of e-invocing across the EU, taxable persons can benefit significantly from delving deeper into this topic.

Source: Federal Public Service Finance, Royal Decree of 8 July 2025 on electronic invoicing, VATabout