Since 1 January 2026, structured electronic invoicing is mandatory for all B2B transactions between Belgian VAT-registered companies. For public procurement (B2G), the obligation has been in force since March 2024. This dual framework requires tenderers to be fully equipped. Here is what you need to know to stay compliant and competitive.
B2G: Already Mandatory in Public Procurement
Since 1 March 2024, any company executing a Belgian public contract must send its invoices in structured electronic format via the Peppol network. This obligation applies to all levels of government (federal, regional, municipal) and covers contracts with an estimated value of EUR 3,000 or more (excluding VAT).
- Mandatory submission via the Peppol network for all public contracts worth EUR 3,000 or more (excl. VAT)
- PDF invoices sent by email are no longer accepted by contracting authorities
- The structured UBL (Universal Business Language) format is the required standard
B2B: The New 2026 Obligation
Since 1 January 2026, all Belgian VAT-registered companies must issue and receive structured electronic invoices between themselves via the Peppol network. This measure, enshrined in the Programme Law of 22 December 2024, aims to combat VAT fraud and modernise business transactions.
Non-compliance can result in administrative penalties of up to EUR 5,000 per infringement. Limited exceptions exist for micro-enterprises in a transitional phase, but the vast majority of companies are affected as of now.
What Is Peppol?
Peppol (Pan-European Public Procurement OnLine) is the standardised European network for exchanging electronic documents between businesses and public authorities. Unlike simply sending a PDF by email, Peppol enables the exchange of invoices directly between accounting software systems, in an automated and secure manner.
- Invoices are exchanged from system to system, without manual intervention
- The standardised UBL format ensures interoperability between all compatible software
- Belgium is among the European pioneers in the mandatory adoption of Peppol
How to Prepare as a Tenderer
To remain compliant and continue executing public contracts, here are the essential steps to follow:
- 1. Check your accounting software — Ensure that your invoicing solution is Peppol-compatible and can send invoices in structured UBL format.
- 2. Register on the Peppol network — Connect via a certified Access Point (your accounting software provider can usually assist you with this).
- 3. Test your submissions — Carry out test sends and receipts of electronic invoices with your public-sector clients before processing real invoices.
- 4. Train your team — Ensure that your accounting staff are familiar with the new e-invoicing process and the specifics of the UBL format.
The Impact on Your Public Contracts
E-invoicing compliance is now an essential prerequisite for executing a public contract in Belgium. A tenderer that cannot issue invoices via Peppol risks having its payments blocked or even jeopardising the performance of its public contracts.
GPC Gov helps you identify relevant public tenders and prepare for all administrative requirements. Discover our monitoring services so you never miss an opportunity, consult the new European thresholds for 2026, learn how to respond to a public tender, explore our subscription plans, or contact us for personalised support.