Unlike France, where the mandate is rolling out gradually through 2026-2027, Belgium made a different choice: B2B e-invoicing is already fully mandatory, since January 1, 2026, with no transition period and no distinction by company size.
If you invoice Belgian business clients, this is not a deadline to prepare for — it’s a rule already in force today.
What is required, in practice
All VAT-registered businesses in Belgium must be able to issue and receive their B2B invoices in structured electronic format, via the Peppol network. Unlike France, Belgium does not use Factur-X: the format chosen is UBL, a structured file transmitted directly over this network, not resembling a classic PDF.
No threshold, no transition
A point that clearly sets Belgium apart from other countries in this comparison: there is no revenue threshold below which a business would be exempt, and no gradual transition period like in France (large companies first, SMEs later). The obligation applies equally to a micro-business and a large group.
A tax benefit worth knowing
Belgium has introduced an incentive: businesses investing in e-invoicing tools can benefit from an increased tax deduction of 120% on these expenses. Worth checking with your accountant if you’re considering investing in a dedicated tool.
If you’re a French business with Belgian clients
This Belgian regulation may apply to you even if your business is not established in Belgium, as soon as you invoice Belgian business clients. Your exact situation depends on your specific case — check with a professional if you’re not sure this applies to your transactions.
Generate a compliant UBL/Peppol invoice
Factilix generates compliant UBL-format invoices for your Belgian (and Dutch) clients, with automatic verification before download. The preview is free and immediate, no credit card required.
Not ready to generate an invoice today? Download our free guide summarizing the timeline for all 4 countries and the formats to know.
→ Download the free guide “Electronic Invoicing in Europe”
Article updated on July 11, 2026. Belgian obligation verified with SPF Finances (finances.belgium.be). Always check the most recent version on government websites.