Belgium will introduce mandatory electronic invoicing from 1 January 2026 to reduce VAT fraud, which is estimated at 2.5 billion euros per year. Currently, 85% of all Belgian invoices are still sent in paper form or as PDF attachments in emails (source: PwC at 2024 Tax Compliance Virtual Symposium), formats that will no longer be permitted after this deadline.
What will change?
From 1st of January 2026, all VAT-registered taxpayers established in Belgium will be required to issue and receive structured e-invoices. In addition, non-established foreign taxpayers with a VAT-registration in Belgium will be required to receive e-invoices.
PEPPOL’s 4-Corner Model as the Standard
PEPPOL’s 4 corner model will become the default framework for invoice exchange. Deviation from using this framework will be possible, however, agreement from both parties will be required. Taxpayers in scope will be obliged to exchange structured e-invoices following European EN 16931 standards. That means a PDF via email will not be considered an electronic invoice and will not be allowed for taxpayers in scope.
Future plans: Real-time reporting
After rolling out mandatory exchange of electronic invoices between partners, Belgium plans to introduce real-time reporting aiming for a 5 or six corner model via PEPPOL. Then tax relevant information will be reported to tax authority as well. However, it is only the e-Invoicing obligation to be implemented January 1, 2026.
Big bang rollout: No gradual implementation
Interestingly, Belgium has opted for a “big bang” rollout, meaning that every company, whether large or small, will be affected by the mandate simultaneously. There will be no gradual implementation, as is planned in countries like France. Depending on company size though, there are benefits from the Belgium government, such as direct tax incentives to reduce cost of implementation.
The bill that is now awaiting the King’s signature to be published in the Official Gazette can be found here: The Belgian Chamber of Representatives (dekamer.be).
What can you do today?
If you still send paper or PDF, switch to structured data invoicing. TecCom e-invoicing is compliant with the current law in Belgium and is prepared for the upcoming requirements. You can start implementing today while preparing for the upcoming reform.
Choose the right e-invoicing service provider to ensure a smooth transition.
4 Reasons why you should use TecCom e-Invoicing
- The hub: Holistic supply chain perspective by one provider
TecCom e-Invoicing clears all international invoices with local tax authorities, and additionally delivers the invoice in the format and channel your invoice receiver requires and already uses now. This ensures a seamless and efficient integration into your existing processes. - Tax compliant electronic invoicing on international level, not only in Belgium
With Mexico, Italy, Poland (coming up 1.1.2026) and France (coming up 1.9.2026), TecAlliance is collecting a proven track record in CTC processes. We offer a compliant solution for both the Belgium market and for cross border operations. - Fully Integrated Order-to-Invoice-to-Returns Process
TecCom e-Invoicing is fully integrated into the TecCom Suite. This integration allows you to manage not only compliant electronic invoicing but also the exchange of article and price data with your business partners, optimize stock levels through order proposals, track order fulfillment, and handle returns — all fully automated and integrated into your ERP system. - A solution specifically designed for evolving mobility markets
Top notch data quality due to fulfillment of industry standards allows you to minimize errors and reduce manual work to the minimum throughout your order to invoice processes. TecAlliance e-Invoicing is compatible with established European Standards. We will convert e-invoices into all supported formats on national and international level while preserving integrity and authenticity.
Do you need more information? Book an individual demo today.
