Belgium
Live since January 2026
Mandate Overview
The mandate
Belgium's mandatory B2B e-invoicing regime took effect January 1, 2026, requiring all Belgian VAT-registered companies to issue and receive structured electronic invoices over the Peppol network. Peppol BIS 3.0 is the default transport and format. A three-month tolerance period runs through March 31, 2026, with no penalties for businesses that have demonstrably taken reasonable steps to comply. B2C transactions are out of scope.
Timeline
Key milestones
Mandatory B2B e-invoicing via Peppol BIS 3.0 for all Belgian VAT-registered businesses
End of three-month tolerance period; penalties begin
Planned move to 5-corner CTC model with near-real-time e-reporting
Flowie Coverage
How Flowie supports Belgium
Flowie operates as a certified Peppol Access Point, generating and routing Peppol BIS 3.0 invoices for Belgian B2B partners. Flowie is ready for the 2028 5-corner extension when the e-reporting layer is added.
FAQ
Common questions
When does the mandate apply to my company?
What format and network must I use?
Ready for Belgium?
Flowie keeps you compliant, automatically.