On February 20th, the Official Gazette published the law introducing mandatory B2B e-invoicing in Belgium, available here.

This means that starting from January 1st, 2026, VAT-registered taxpayers in Belgium will be required to issue and receive structured e-invoices, while foreign taxpayers without a permanent establishment in Belgium will be required to receive e-invoices.

Invoices will be sent in a structured format, under the European standard. The Peppol 4-corner model will be the default system, although taxpayers will be able to agree to use another system as long as it meets the European standard.

Belgium is awaiting a derogatory decision from the European Commission to be exempted from certain articles of the EU VAT Directive, similar derogations have already been granted to, among others, Poland, Romania, and Germany.