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The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
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BE
EU · Peppol (4-corner)
A big-bang rollout — every VAT-registered business at once over the Peppol network. The penalty-free tolerance window closed 31 March 2026.
Live now
Applies to
B2B
January 1, 2026
Next phase deadline
Live since 1 Jan 2026
Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.
3
1
Is your business established in Belgium (registered office, branch or fixed establishment)?
Next question
4
Verdict
5
6
2
Do you issue domestic B2B invoices in Belgium?
7
8
Caution
Belgium: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Belgium's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Out of scope
Not in scope for Belgium
With no establishment and no registration or trade in Belgium, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Belgium.
In scope
In scope — issue structured e-invoices in Belgium
As an established business issuing domestic B2B invoices, you must send them as compliant structured e-invoices. The mandate is already in force (since 1 January 2026). Set up your platform/format and test before you rely on it.
In scope to receive in Belgium
Even if you don't issue domestic B2B invoices, an established business must be able to receive structured e-invoices. The mandate is already in force (since 1 January 2026). Confirm your receiving capability first.
Start over
A single date hides the rollout. Here's the full sequence.
1 January 2026
All VAT-registered businesses
Every business moved to structured e-invoicing at once over the Peppol four-corner network, with a three-month penalty-free tolerance window.
Done
31 March 2026
Tolerance period ends
The penalty-free transition window closed; penalties may now apply for non-compliance.
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
Model
Peppol (4-corner)
Formats
Peppol BIS 3.0, UBL 2.1
Region
EU
STATUS
Scope
All VAT-registered businesses exchange structured e-invoices over Peppol. PDFs are no longer a legal invoice.
The three-month penalty-free tolerance window closed 31 March 2026; fines now apply for non-compliance.
News, guides and rulings tagged for this country.
Alertes
February 7, 2025
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