From when is e-invoicing mandatory?

Enterprises
General

As from 1 January 2026, structured electronic invoicing will be compulsory for nearly all transactions between Belgian enterprises liable to VAT (B2B).

The obligation to issue structured electronic invoices does not apply to supplies of goods or services provided to individuals for their private use (“B2C” or “business-to-consumer”).

For invoicing to public authorities (“B2G” or “business-to-government”), electronic invoicing is compulsory for contracts published after 1 March 2024. Specific regulations (Dutch - French) apply at this level.

(1) The obligation generally applies to contracts with a value of EUR 3,000 or more (excluding VAT). However, contracting authorities can be stricter by including a provision to this effect in the contract documents. Federal contracting authorities have also had to impose electronic invoicing below €3,000 since 1 March 2024. In het Staatsblad: koninklijk besluit 'borgtocht en elektronische facturering' | BOSA (belgium.be), Au moniteur : l’arrêté royal « cautionnement et facturation électronique » | BOSA (belgium.be).

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