Is electronic invoicing mandatory in Belgium in 2026?
Yes. Since 1 January 2026, every VAT-registered business established in Belgium must issue and receive structured electronic invoices for its B2B transactions with other Belgian taxable persons, over the Peppol network. The tolerance period covering the first three months of 2026 ended in April 2026. Certain categories remain outside the scope, notably taxable persons exempt under article 44 of the VAT Code.