Find Your Route
BE

Belgium E-Invoicing Mandate

Upcoming

Phase 1 — B2G and high-turnover B2B

Mandatory since: January 2026
Enforcement active: January 2026
Enforcement: Upcoming enforcement
Required formats: UBL 2.1, XRechnung
Threshold: €85,000 annual turnover (B2B threshold)
AI Summary

Belgium is implementing a phased mandatory e-invoicing system beginning January 2026. Phase 1 covers all B2G transactions and B2B transactions where the supplier or customer has annual turnover exceeding €85,000. The mandate uses UBL 2.1 as the primary format, connected via the Peppol network or direct API to the Mercurius platform. Smaller businesses are expected to be included in subsequent phases through 2030.

Grounded in official sources listed below. Not a substitute for legal or tax advice.

Quick Answers

01
02
03
04

Who Is Affected

  • B2G — all suppliers to government
  • B2B — businesses above €85,000 annual turnover threshold

Invoice Types in Scope

B2GB2B

Transmission Routes

Businesses operating in Belgium can transmit e-invoices through one or more of the following routes, depending on the recipient type and technical infrastructure.

Peppol Network Route

Send and receive invoices via the Peppol global e-delivery network using a certified access point.
Direct API / Government Portal Route

Transmit invoices directly via the country's government platform or API without a Peppol intermediary.

Common Mistakes to Avoid

  • Missing cross-border VAT number (BT-159) for international transactions
  • Incorrect party identification codes — using national IDs instead of Peppol IDs
  • Not registering on Mercurius before the mandate date

Upcoming Milestones

January 2026
Mandatory
Phase 1 mandate

B2G and high-turnover B2B mandatory e-invoicing

January 2028
Planned
Phase 2 expansion

Lower turnover threshold B2B inclusion

Implementation Checklist

  1. 01

    Register on Mercurius platform

    Critical Legal

    Mercurius is Belgium's central e-invoicing platform. Register to send and receive compliant invoices before the mandate date. Source: Belgian Federal Public Service Finance.

  2. 02

    Determine if your turnover triggers Phase 1

    Critical Legal

    If annual turnover exceeds €85,000, you are in the first phase of the B2B mandate starting January 2026. Source: Belgian e-invoicing legislation (KB/KB of 2024).

  3. 03

    Select e-invoice format

    Critical Technical

    Belgium mandates UBL 2.1 as the primary format, with XRechnung also accepted as it aligns with EN 16931. Source: Belgian Ministry of Finance e-invoicing framework.

  4. 04

    Implement Peppol access point or Mercurius API

    Critical Technical

    Connect to the Peppol network via an access point, or integrate via the Mercurius API for direct submission. Source: OpenPeppol network documentation.

  5. 05

    Update ERP data fields for UBL 2.1

    Critical Operational

    Map your ERP invoice fields to UBL 2.1 structure. Key fields: VAT numbers (BT-28, BT-45), company IDs (BT-29), invoice lines, tax breakdown. Source: OASIS UBL 2.1 specification.

Need a Provider Shortlist?

Tell us your ERP, countries of operation, and transaction volume. We'll match you with vetted providers familiar with Belgium's requirements.

Request Provider Shortlist

Tell us about your requirements and get matched with vetted e-invoicing providers. We'll recommend options based on your country, ERP, and route preferences.

By submitting this form, you agree to receive a response to your inquiry. We do not sell or share your information. This service is provided as-is for informational purposes.

E-Invoice Standards for Belgium

EN 16931 Regional

CEN (European Committee for Standardization)

7 countries
Peppol BIS 3 Universal
Peppol

OpenPeppol AS (non-profit)

7 countries
XRechnung National

KoSIT (Koordinierungsstelle für IT-Standards, Germany)

1 countries
UBL 2.1 Universal

OASIS Open

3 countries

ERP Systems for Belgium

SAP S/4HANA Enterprise

SAP SE

Native support Yes
Complexity high
6 countries
Odoo Open Source

Odoo S.A.

Native support Add-on required
Complexity medium
6 countries

Official Sources

All information on this page is based on the sources listed below. Always verify current requirements with the issuing authorities.

Last reviewed: 2026-05-20