Belgium e-Invoicing Compliance Updates

Invoicing in Belgium Highlights

This Eurozone country uses the Euro (EUR) with a standard VAT rate of 21% and reduced rates of 12%, 6%, and 0%. It adopted a decentralized e-invoicing model for B2B since January 2026, and mandates e-invoicing for government contracts via Peppol BIS or EN16931. The AAFiSc/AGFiSc tax authority oversees compliance. Note: E-signatures are recommended for security.

Requirements Snapshot

Tax Overview

Tax Type: VAT (Value Added Tax)
Tax Authority: AAFisc/AGFisc + local VAT offices
Current tax rates: Standard rate: 21%, Reduced rates: 12%, 6%, 0%
Currency: Euro (EUR)

Archival Overview

Legal archiving period: Movable property: 10 years, Immovable property: 15 years, Real estate construction: 25 years
Archive Location: Not regulated, storage abroad allowed under conditions

e-Signature Overview

e-Signature required: Optional, but recommended

Business-to-Business (B2B)

Model: Post audit, Decentralized model from January 2026
e-invoicing obligations: From January 1, 2026
B2B invoicing Government Platform: None
Invoice issuance requirements: Until December 31, 2025: None; From January 1, 2026: Peppol or bilateral agreement
Invoice reception requirements: Until December 31, 2025: None; From January 1, 2026: Peppol or bilateral agreement
B2B invoice formats: Until December 31, 2025: None; From January 1, 2026: Peppol BIS or EN16931

Business-to-Government (B2G)

e-invoicing obligations: Mandatory e-invoicing for all contracting authorities
B2B invoicing Government Platform: Peppol
Invoice issuance requirements: Peppol
Invoice reception requirements: Peppol
B2B invoice formats: Peppol BIS

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