Belgium e-invoicing requirements: the complete checklist

From January 2026, Belgian VAT-registered businesses must exchange domestic B2B invoices as structured e-invoices over Peppol. Here's everything that has to be true for you to comply — grouped so you can tick it off.

1. Format

• Invoices must be structured (Peppol BIS Billing 3.0,

based on EN 16931) — not a PDF, not a scan.

• Delivery is over the Peppol network, not email.

2. Identifiers

• Your company: enterprise number under Peppol scheme 0208 — exactly 10

digits, no BE prefix (Peppol rule PEPPOL-COMMON-R043).

• Your customer: their Peppol ID, verified on the network before sending.

3. Mandatory invoice content

Belgian invoices already require specific legal mentions; the structured format enforces them:

□ Supplier: legal name, address, VAT number, enterprise number
□ Customer: legal name, address, VAT number (B2B)
□ Unique sequential invoice number + issue date (+ supply date if different)
□ Clear description, quantity, unit price per line
□ VAT rate and amount per rate
□ Net total, VAT total, gross total
□ Reverse-charge or exemption note where it applies

For intra-EU B2B, validate the customer's VAT number on VIES — it drives the reverse charge.

4. You must be able to RECEIVE, not just send

The mandate is two-way. From day one, suppliers may send you Peppol invoices and you're expected to accept and process them. Set up an inbound inbox, not just outbound sending.

5. Payments

• Include your IBAN/BIC.
• Use the Belgian structured communication (+++…+++) so incoming payments

reconcile automatically. A SEPA QR code makes it a phone-camera transfer.

6. Archiving

Keep invoices for the legal retention period (generally 10 years in Belgium) in a form that preserves authenticity and integrity — the structured file plus a human-readable copy.

Who's out of scope

• B2C sales (private individuals).
• Certain exempt/flat-rate situations — confirm with your accountant.

The one-page version

□ Peppol-capable tool that sends AND receives
□ Registered as a participant (enterprise number, scheme 0208)
□ Mandatory fields enforced on every invoice
□ VIES check for intra-EU B2B
□ Structured communication on payments
□ Inbound inbox tested
□ Compliant archiving

Where Eurobillr fits

Eurobillr covers this checklist end to end: registration on scheme 0208, structured Peppol BIS 3.0 send and receive, mandatory-field validation before sending, one-click VIES lookup, automatic structured communication, and an inbox that turns supplier invoices into expenses. See the 2026 countdown checklist for a timeline, or how to choose Peppol software.