Belgium

National Context

Like many other countries, digitisation of the economic landscape creates many opportunities and challenges in Belgium. Invoicing is generally perceived as a strategic process that can boost wide adoption of end-to-end automation in business and administrative processes, underpinning such digitisation.

Belgium adheres to the European vision, that recognises eInvoicing and eProcurement as a source of significant efficiency increase.

According to studies ordered by the Belgian Service for Administrative Simplification (FPS BOSA), converting the one billion invoices exchanged in Belgium each year into effective eInvoices is expected to generate savings of at least €3,5 billion per year. Consequently, the Belgian public sector takes many measures to stimulate the generalisation of eInvoicing.

As from 1st January, 2026, structured electronic invoicing will be compulsory for nearly all transactions between Belgian enterprises liable to VAT (‘B2B’ or ‘business-to-business’). The obligation to issue structured electronic invoices does not apply to supplies of goods or services provided to individuals for their private use (‘B2C’ or ‘business-to-consumer’).

More information on this upcoming legislation can be found on the flagship website https://efacture.belgium.be

For invoicing to public authorities (‘B2G’ or ‘business-to-government’), as from 1st March 2024, electronic invoicing is compulsory for new contracts with a minimum total value of €3.000.

More information can be found on the website of the FPS BOSA:

Dutch:
https://bosa.belgium.be/nl/themas/overheids-opdrachten/hoe-werken-met-elektronische-facturatie

French:
https://bosa.belgium.be/fr/themes/marches-publics/comment-travailler-avec-la-facturation-electronique

About the use of Peppol

Since 2016, the Belgian public sector recommends Peppol as the most convenient channel for receiving eInvoices.

The Belgian government identified Peppol as the open, standards-based interoperability model that enables the delivery of any procurement-related eDocument from any sender to any receiver, in a suitable and affordable way.

If properly understood and rolled out, Peppol has the potential to enable the same level of effectiveness and universality as the postal system in the paper-based world. Consequently, the roll out of Peppol in Belgium is a key component of the Belgian eProcurement generalisation strategy.

 

Belgian Peppol Authority

The Federal Public Service Policy and Support (BOSA) fulfils the duties of Peppol Authority for Belgium. The FPS BOSA is charged with different transversal missions for the Federal government, which include supporting digital transformation initiatives. The role of the Peppol Authority therefore perfectly fits within the missions of the FPS BOSA.

For a more detailed presentation of the Belgian Peppol Authority, please visit:

Further information

For more information about the generalization of electronic invoicing in Belgium, you can visit the websites detailed below:

 

Page last updated: 11th april 2025