The Belgian Ministry of Finance publishes a dedicated page for the upcoming B2B e-invoicing mandate
The highly anticipated Belgian mandate has been passed into law and is set to come into force on 1 January 2026. The Belgian Ministry of Finance has provided further information notifying taxpayers of the requirements and how to comply.
The Belgian Ministry of Finance’s dedicated page clarifies the scope of the taxpayers required to comply, while also clarifying technological aspects that will impact how the invoices are transmitted and received.
The Peppol Framework is the preferred technology for facilitating the issuance and reception of invoices. They further notify taxpayers that if they wish to comply with the use of Peppol they must acquire a certified service provider.
Furthermore, understanding the costs that taxpayers will incur by adjusting their processes to comply with the new requirements, the Belgian Ministry has offered the following tax incentives:
- From 1 January 2025, a 20% increase in the investment deduction for digital investments; and
- In taxable periods from 2024 to 2027, SMEs and entrepreneurs using subscriptions may apply cost deductions of 120% for invoicing-related technology and packages.
