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Belgium Regulatory Updates July 2024

Hatice Ozcan

Jul 15, 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.

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