Belgium is actively promoting the introduction of electronic invoicing to improve efficiency and tax compliance.
Now the taxpayer himself decides whether to issue electronic invoices or not. But from January 1, 2026, Belgium plans to make electronic invoices mandatory for all B2B transactions.
The government has decided to use the pan-European online public procurement network as the default standard for structured electronic invoicing.
The scheme will not apply to B2G and B2C transactions. There is already a separate e-invoicing mechanism for B2G in the EU.