How B2B, B2G, and B2C E-Invoicing Works in Belgium
Explore Belgium’s e-invoicing rules across B2B, B2G, and B2C transactions. It explains the 2026 B2B mandate, the role of Peppol, the EN 16931 invoice format, key exemptions, and applicable penalties.
Table of Contents
Belgium is moving rapidly toward a fully digital invoice environment. After completing its transition to mandatory e-invoicing for all public sector invoices in March 2024, the country is now preparing for its next major milestone. From January 1, 2026, all domestic B2B transactions must be issued as structured e-invoices.
This shift strengthens VAT oversight, improves reporting accuracy, and places Belgium firmly within Europe’s digital tax transformation. By contrast, B2C invoicing remains optional and outside the mandate.
This guide explains how e-invoicing works across B2B, B2G, and B2C transactions, outlines key differences, and highlights compliance requirements for each segment.
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What E-Invoicing Means in Belgium
E-invoicing in Belgium refers to issuing, transmitting, and receiving invoices in a structured electronic format that aligns with the EU standard EN 16931. This approach ensures that all invoices follow a consistent structure, enabling automated processing and eliminating the need for manual handling of PDFs or paper documents.
While businesses may still provide PDF copies for convenience, these do not count as valid electronic invoices. Only structured e-invoices transmitted through authorised channels, typically via Peppol Access Points, carry legal status.
Understanding B2B, B2C, and B2G Transactions
B2B Transactions
Involves the exchange of goods or services between VAT-registered businesses for commercial or professional purposes.
B2C Transactions
Refer to sales made by businesses to individual consumers for personal or final use.
B2G Transactions
Include all transaction activities where businesses supply goods or services to government departments or public sector bodies.
Each transaction category follows a different regulatory path, depending on its nature, objectives, and VAT reporting requirements.
B2B E-Invoicing in Belgium
Starting January 1, 2026, all domestic B2B invoices must be issued digitally in a structured format. This mandate aims to streamline VAT reporting and align Belgium with the broader European digital reporting ecosystem.
Key Elements of B2B E-Invoicing
| Category | Details |
|---|---|
| Mandate Status | Mandatory for all domestic B2B transactions starting January 1, 2026 |
| Legal Basis | Belgian VAT Law aligned with EU Directive 2014/55/EU |
| Scope of Application | Applies to taxable supplies between VAT-registered businesses in Belgium |
| Eligibility Requirements | Supplier must be VAT-taxable in Belgium and customer must hold or be required to hold a Belgian VAT number |
| Exemptions | Bankrupt businesses, flat-rate VAT scheme users, VAT-exempt activities under Article 44, non-resident businesses without a permanent establishment |
| Invoice Format | Peppol BIS 3.0 Billing, a structured invoice format that follows the EN 16931 European standard |
| Transmission Method | Mandatory routing through certified Peppol Access Points |
| Penalties for Non-Compliance | 1st offense: 1,500 EUR; 2nd offense: 3,000 EUR; 3rd offense: 5,000 EUR |
| Recommended Best Practices | Adopt compliant e-invoicing tools early, confirm VAT applicability, train finance and operations teams |
B2G E-Invoicing in Belgium
Belgium has already completed its transition to mandatory electronic invoicing for all government-related transactions. Since March 2024, suppliers must issue structured e-invoices for every public contract, regardless of contract size.
Key Elements of B2G E-Invoicing
| Category | Details |
|---|---|
| Mandate Status | Fully mandatory since March 2024 for all public sector invoices |
| Scope of Application | Applies to all businesses invoicing Belgian public authorities |
| Exemptions | Public contracts valued below 3,000 EUR |
| Invoice Format | Peppol BIS Billing 3.0 format required |
| Transmission Method | Must be submitted through the Mercurius platform |
| Penalties for Non-Compliance | 1st offense: 1,500 EUR; 2nd offense: 3,000 EUR; 3rd offense: 5,000 EUR |
B2C E-Invoicing in Belgium
Unlike B2B and B2G, there is no mandatory e-invoicing requirement for B2C transactions. Businesses may choose to adopt electronic invoicing voluntarily for efficiency or customer experience reasons.
Key Elements of B2C E-Invoicing
| Category | Details |
|---|---|
| Mandate Status | Not mandatory |
| Legal Basis | No government obligation imposed on B2C e-invoicing |
| Exemptions | All B2C transactions are exempt from mandatory structured e-invoicing |
| Invoice Format | Not yet mandated. Businesses may continue using PDF invoices or email. Structured formats such as Peppol BIS are optional |
| Transmission Method | Flexible delivery methods such as email, customer portals, or optional Peppol routing |
| Invoice Acceptance Rules | Consumers may accept invoices in any format offered by the business |
| Penalties for Non-Compliance | None, since B2C e-invoicing is voluntary |
| Recommended Best Practices | Offer digital invoices for customer convenience, adopt structured formats to prepare for future digitisation |
Comparing B2B, B2C, and B2G E-Invoicing in Belgium
| Particulars | B2B | B2C | B2G |
|---|---|---|---|
| Nature | Business to business | Business to consumer | Business to government |
| Mandate Status | Mandatory from Jan 1, 2026 | Not mandatory | Mandatory since Mar 2024 |
| Invoice Format | Peppol BIS 3.0 Billing format that follows the EN 16931 European standard | Optional | Peppol BIS 3.0 |
| Delivery Channel | Peppol Access Points | Flexible | Mercurius platform |
| Penalties | Yes | None | Yes |
How the Peppol 4-Corner Model Supports Belgium E-Invoicing
Belgium’s e-invoicing system relies on Peppol, a secure and standardised European framework that enables cross-border exchange of structured invoices.
Why Peppol Is Important
- Ensures e-invoices follow EU standards
- Simplifies automation and VAT compliance
- Facilitates effortless communication across systems
The Peppol Four-Corner Model
The Peppol 4 corner model explains how an invoice moves from a supplier to a buyer through the certified Peppol Access Points. This model ensures secure delivery, correct formatting, and full interoperability across Belgium and the wider Peppol network.
- Corner 1: Supplier
- Corner 2: Supplier’s Access Point
- Corner 3: Buyer’s Access Point
- Corner 4: Buyer
Corner 1: The Sender
The supplier creates a standard invoice in their ERP or accounting system and sends this invoice data to their chosen Peppol Access Point.
Corner 2: The Sender’s Peppol Access Point (AP)
The sender’s Access Point converts the supplier’s invoice into the required Peppol BIS 3.0 structure and EN-16931 format. It validates the structure, checks the Belgian-specific e-invoice rules, and prepares the e-invoice for secure network transmission.
Corner 3: The Receiver’s Peppol Access Point (AP)
The sender’s AP sends the e-invoice through the Peppol network.The Peppol network looks up the buyer’s details in the SMP directory, guided by the SML, to find the exact Access Point that should receive the invoice.The receiver’s AP receives the structured e-invoice, performs additional validation checks, confirms sender identity, and ensures the document is correct and complete before passing it to the buyer.
Corner 4: The Receiver
The buyer receives the validated e-invoice directly in their ERP, accounting, or POS system.
The two Access Points handle format validation, security, and delivery, ensuring a compliant and reliable exchange process.
Conclusion
Belgium’s transition to structured e-invoicing is reshaping how businesses operate and comply with VAT rules. With B2G already fully digital and B2B set to become mandatory from 2026, organisations must prepare early by adopting compliant invoicing systems, training internal teams, and aligning their processes with Peppol standards.
Although B2C remains voluntary, many businesses choose to adopt digital invoicing to improve efficiency and customer experience. The move positions Belgium as a leader in Europe’s digital VAT transformation and sets a strong foundation for future reporting developments.
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About the Author
Swathy
Content Marketer
I’m a Content Marketer at Complyance, focused on e-invoicing. Over the years, I’ve created a wide range of content, including blog posts, whitepapers, and product guides, which have supported Complyance’s growth across markets such as the UAE and EU regions. My goal is to deliver content that is comprehensive, clear, accurate, and easy to understand, no matter how complex the topic.
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