Belgium, 13 July 2024
The Belgian Federal Public Service Finance has released official guidelines for mandatory B2B e-invoicing, effective January 1, 2026.
Key points from the guidelines include:
Format of E-Invoices: Explanation of what constitutes a structured invoice and how alternative formats can comply with the EN standard.
Scope of E-Invoicing: Information on which transactions are included and excluded from the mandatory e-invoicing requirement, the possibility of self-billing, and whether electronic and paper invoices can coexist after January 1, 2026.
Cross-Border Invoicing: Details on the scope of cross-border invoicing and the use of the Peppol e-invoicing network.
Technical Requirements: Necessary technical rules to ensure the integrity and authenticity of e-invoices.
These guidelines, along with existing e-invoicing legislation, provide comprehensive details to help businesses prepare for the transition to mandatory e-invoicing starting January 1, 2026.