How to Send and Receive Compliant e-Invoices in Belgium?

Electronic invoicing is no longer optional in Belgium it will not be mandatory for every taxable business. The federal government already obliges suppliers to issue structured e-invoices in every business-to-government (B2G) transaction, and from 1 January 2026, the same obligation will cover all business-to-business (B2B) exchanges. Companies that do not adapt in time will be unable to issue or book valid VAT invoices after that date and will be subject to penalties

Businesses must send and receive compliant e-invoices in Belgium only through a certified, Peppol enabled platform. 

The guide below explains the legal framework, the technical tools , and the practical steps required for full compliance in sending and receiving compliant e-invoices in Belgium.

What is a Compliant e-Invoice in Belgium?

A compliant Belgian e-invoice is a machine-readable XML file built in Peppol BIS Billing 3.0 and adhering to European Norm EN 16931. Unlike PDFs or scanned images, this structured format contains data elements that allow automatic validation, approval and archiving. The requirement is laid down in the Royal Decree of 9 March 2022 and reiterated by the Federal Public Service Finance (FPS Finance).

All compliant invoices are exchanged through the Peppol network, a secure, decentralised infrastructure that links senders and receivers via certified Access Points. Peppol’s mutual-TLS transport and public-key certificates guarantee authenticity, integrity and non-repudiation during transmission. 

By 1 January 2026, traditional PDFs or emailed scans will stop being qualified as invoices for VAT purposes.

Steps to Send Compliant e-Invoices in Belgium

To send a compliant e-invoice you must be connected to Peppol and follow the workflow below.

1. Choose Peppol-Enabled Software: Select invoicing or ERP software already certified for BIS 3.0 and able to generate EN 16931 data.
2. Register with a Peppol Access Point: Your provider must operate or partner with an accredited Access Point so your messages can enter and leave the network.
3. Verify the Recipient’s Peppol ID: Look up the client in the Peppol Directory or any Service Metadata Publisher (SMP) to confirm registration.
4. Generate the e-Invoice: Populate every mandatory data field (supplier VAT, customer VAT, structured reference, payment due date, etc.).
5. Transmit and Archive: Send the XML through the Access Point and store the Peppol acknowledgements as evidence of delivery and integrity.

Alternative for suppliers without Peppol software

If you still lack integrated software, the federal Mercurius portal allows manual or batch uploads of BIS 3.0 files to public entities. Mercurius is fully aligned with Peppol, offers end-to-end tracking and can temporarily convert XML into PDF so both parties see identical content.

Steps to Receive Compliant e-Invoices in Belgium

Receiving structured invoices demands the same level of readiness as sending e-invoices. Her are the steps

1. Register on Peppol – Obtain a Peppol ID via your Access Point or through your software vendor and record it in master data.
2. Implement Compatible Software – Use accounting or ERP software that can validate, post and archive BIS 3.0 XML.
3. Share Your Peppol ID – Include the identifier on purchase orders, contracts and supplier-onboarding forms.
4. Automate Processing – Configure your system to perform syntax checks, business-rule validation and three-way matching automatically.

Temporary reception via Hermes

Firms not yet equipped to parse XML may rely on Hermes, a government-backed bridge that converts incoming BIS 3.0 files into readable PDF and CSV summaries. Hermes also offers a track-and-trace dashboard, giving finance teams visibility until they migrate to full Peppol capability. The platform will be phased out once market adoption is widespread.

Conclusion

Belgium will require every VAT-registered business to exchange invoices exclusively in the structured Peppol BIS Billing 3.0 format from 1 January 2026, extending the current business-to-government mandate to all B2B transactions; compliant invoices must meet EN 16931 data standards, be sent and received through certified Peppol Access Points, and be validated, archived and tracked under that network’s security protocols. 

Firms therefore need Peppol-enabled accounting or ERP software—or, during transition, the federal Mercurius (for outbound B2G) and Hermes (for inbound PDF conversion) portals—to register a Peppol ID, generate or process XML invoices, and maintain the integrity and authenticity of each document.

Government References

• General e-Invoicing Portal – FPS Finance
• Software solutions for e-invoicing
• Mercurius electronic mail room
• Hermes transitional platform
• Peppol Association
• EN 16931 documentation – European Commission