Country guide · Updated June 2026

E-invoicing in Belgium: Peppol BIS, KBO/BCE, 2026 mandate

Q: Is a PDF by email still enough in Belgium?

No. From 1 January 2026 a PDF sent by email is no longer a compliant invoice. It must be a structured invoice over the Peppol network.

Q: What is the KBO/BCE number?

The KBO/BCE is the Belgian company registration number. In the Peppol EndpointID it carries scheme ID 0208 and routes the invoice to the recipient.

Belgium has made structured B2B e-invoicing mandatory since 1 January 2026. All VAT-registered businesses in Belgium must exchange structured invoices with each other, a PDF by email is no longer enough. The format is Peppol BIS (UBL), transmitted over the Peppol network.

TL;DR

Mandatory since 1.1.2026 for VAT-registered businesses in Belgium, domestic B2B. Format: Peppol BIS Billing (UBL), sent over the Peppol network. A conditional three-month tolerance period applies to companies that can prove they have started. Vera produces the Peppol BIS file; you connect an Access Point for sending.

Is e-invoicing mandatory in Belgium?

Yes. Since 1 January 2026 all VAT-registered businesses in Belgium must use structured e-invoices for domestic B2B transactions. The basis is the relevant Royal Decree, run by the SPF Finances (FOD Financiën). There is no B2C mandate.

Date	Obligation	Who
1 Jan 2026	Structured B2B invoice	VAT-registered businesses in BE
1 Jan 2026 to ~31 Mar 2026	Tolerance period	only with proof the switch has started
1 Jan 2028	e-reporting (planned)	affected businesses

Note: The tolerance period is conditional, not a blanket extension. Do not rely on it, switch to structured invoices in time.

Format and the Peppol network

Belgium uses Peppol BIS Billing, the state's preferred format, in the UBL variant. Invoices travel over the Peppol network, a decentralised routing system with certified Access Points.

Peppol BIS Billing (UBL): a CIUS of EN 16931, the same basis as many other EU countries.
Peppol network: sender and recipient each connect to an Access Point that delivers the invoice.

Note: Vera produces the Peppol BIS file but is not an Access Point. The actual sending over the Peppol network is handled by a certified Access Point provider you need in addition.

Required fields for Belgium

Field	Required	Note
KBO/BCE number	Yes	Belgian company number, scheme ID 0208 on the EndpointID for routing.
VAT number (BTW/TVA)	Yes	Belgian VAT number of both parties.
Bank details (IBAN)	Yes	For payment, in the PaymentMeans block.
Peppol endpoint	Yes	The recipient must be reachable in the Peppol directory.

Common mistakes

Sending a PDF by email: no longer compliant from 2026, it needs to be a structured Peppol invoice.
Missing KBO/BCE or wrong scheme ID: without the 0208 identifier the directory cannot find the recipient.
No Access Point connected: the file is valid but nobody delivers it.
Relying on the tolerance period: it applies only with proof the switch has started.

FAQ

When does e-invoicing become mandatory in Belgium?

Since 1 January 2026 for all VAT-registered businesses in Belgium, domestic B2B. A conditional three-month tolerance period applies to companies that can prove they have started.

Which format does Belgium use?

Peppol BIS Billing in the UBL variant, transmitted over the Peppol network.

Is a PDF by email still enough in Belgium?

No. From 1 January 2026 a PDF by email is no longer a compliant invoice.

What is the KBO/BCE number?

The Belgian company registration number, carried in the Peppol EndpointID with scheme ID 0208.

Does Vera transmit the invoice over the Peppol network?

No. Vera produces the Peppol BIS file to EN 16931 and validates it. To send you need a certified Access Point. Vera is not an Access Point.

Peppol BIS for Belgium from the browser

Vera produces the Peppol BIS file to EN 16931, with KBO/BCE and IBAN, validated before download. You connect your Access Point for sending afterwards.

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