Belgium e-invoicing update: official documentation updated after B2B mandate
Belgium’s tax authorities have published an updated set of official documentation on mandatory e-invoicing.
The update follows the introduction of mandatory e-invoicing for B2B VAT-subject transactions as of 1 January 2026 and builds on earlier guidance clarifying how the obligation applies in practice, as previously outlined in this overview of Belgium’s 2026 B2B e-invoicing obligations: Belgium clarifies its 2026 B2B e-invoicing obligations.
The documentation was released by the FISCONET plus team and is intended to support companies, advisors, and software providers in applying the Belgian e-invoicing framework correctly and consistently.
What the updated documentation covers
The updated documentation folders provide a structured overview of how e-invoicing fits into Belgium’s broader tax and accounting framework. This follows earlier administrative guidance that already helped companies interpret the upcoming mandate and scope, as discussed in: New guidance for Belgium’s 2026 e-invoicing rules.
Key areas covered in the updated folders include:
- The legal basis for mandatory B2B e-invoicing in Belgium
- Clarification of what qualifies as a compliant electronic invoice
- The relationship between e-invoicing and VAT control, fraud prevention, and audit readiness
- References to relevant case law and administrative guidance
- The role of dematerialised accounting in the context of digital reporting and record keeping
In addition to e-invoicing itself, the documentation also addresses the wider shift towards fully digital accounting processes, reinforcing the expectation that companies move away from paper and unstructured formats.
Peppol as a core building block
A notable aspect of the update is the continued emphasis on the Peppol network as a key enabler for secure and standardised e-invoicing in Belgium. This aligns with earlier confirmation that Peppol will be the default exchange mechanism for compliant B2B e-invoicing, even during transitional arrangements such as the grace period announced for 2026: Belgium confirms grace period for mandatory B2B e-invoicing in 2026.
The documentation reflects how Peppol supports interoperability, structured data exchange, and cross-border compatibility, positioning Belgium firmly within the wider European e-invoicing landscape.
Why this update matters for companies
Although mandatory e-invoicing has been in force since the start of 2026, practical questions around scope, interpretation, and implementation remain common. By consolidating rules, references, and case law, the updated documentation reduces ambiguity and provides a clearer reference point for internal compliance teams and external advisors.
For companies still relying on hybrid processes or manual workarounds, the documentation underlines that e-invoicing is part of a wider digital compliance model, not a standalone obligation.
Where to find the documentation
The updated documentation folders on e-invoicing and dematerialised accounting are published on the Belgian Ministry of Finance website and are available via the official FISCONET plus channels.
Changes companies need to implement or verify
- Confirm that all B2B VAT-subject invoices are issued in a compliant electronic format
- Verify alignment with Belgian legal requirements and administrative guidance
- Ensure transmission via an accepted network such as Peppol
- Review accounting processes in light of dematerialised record-keeping expectations
- Update internal controls to support auditability and data consistency
