Belgium

Peppol e-Invoicing

Introduction

Belgium is advancing its electronic invoicing and tax compliance frameworks to improve VAT reporting, combat fraud, and enhance business efficiency. The country has adopted the European PEPPOL (Pan-European Public Procurement Online) standard and is moving towards broader e-invoicing mandates in both B2G (Business-to-Government) and B2B (Business-to-Business) transactions.

Key E-Invoicing Frameworks in Belgium

B2G E-Invoicing: Mandatory for suppliers dealing with public entities, using the PEPPOL BIS (Business Interoperability Specification) standard.
B2B E-Invoicing: Belgium is planning to introduce phased B2B e-invoicing mandates in alignment with EU VAT in the Digital Age (ViDA) reforms.
Fiscalization Requirements: Cash register systems (CRS) in specific industries must comply with fiscal data recording and reporting obligations.

PEPPOL E-Invoicing System

Overview

PEPPOL is the primary framework for structured electronic invoicing in Belgium, enabling seamless and secure exchange of invoice data between businesses and public entities. It ensures compliance with EU e-invoicing directives and facilitates interoperability across borders.

Key Features

Structured Invoice Format: Invoices must be in PEPPOL BIS 3.0 UBL format.
Secure Transmission: Invoices are exchanged via certified PEPPOL Access Points.
Validation & Compliance: PEPPOL ensures invoices meet national and EU regulations.
Integration with ERP & Accounting Systems: Businesses must integrate PEPPOL-compliant solutions for seamless invoicing processes.

Technical Compliance Requirements

To comply with Belgian e-invoicing mandates, businesses must ensure:

Use of PEPPOL BIS 3.0 format for structured invoices.
Integration with certified PEPPOL Access Points for secure exchange.
Real-time data transmission for VAT reporting (when mandated).
Invoice immutability and traceability to prevent fraud.
Long-term archiving of e-invoices for at least 7 years in a compliant format.

For more details, refer to the Belgian tax authority (FPS Finance) and PEPPOL documentation.

Schemas

We support PEPPOL e-invoicing in Belgium, by allowing the customer to exchange the eInvoice.

"exchange_schema": [
  {
    "origin": "BE",
    "network": "PEPPOL",
    "recipient_id": "0208:1231241421"
    
  }

Belgium IDs	Description	Notes
0208	Belgian enterprise number ( “numéro d’entreprise / ondernemingsnummer / Unternehmensnummer” ) - ICD code 0208.	This is the mandatory primary identifier for Belgian entities in Peppol from a Belgian national viewpoint.
9925	Belgian VAT number scheme - ICD 9925.	Optional / recommended to register for; many Belgian participants use it in addition to the enterprise number.
9956	Old Belgian enterprise number scheme (deprecated)	Has been superseded by 0208; migration completed.

PEPPOL provides a standardized framework for electronic document exchange, enabling seamless B2B and B2G transactions.

Public Identifiers in Belgium

Scheme	Country	ICD / schemeID	Description
BE:EN	Belgium	`0208`	Belgian enterprise number (Numéro d'entreprise / Ondernemings‑/Unternehmensnummer)
BE:VAT	Belgium	`9925`	Belgian VAT number
BE:CBE	Belgium	`9956`	Belgian Crossroads Bank of Enterprises number (old/deprecated)

Samples

1. Standard eInvoice

{
  "exchange_schema": [
    {
      "origin": "BE",
      "network": "PEPPOL",
      "recipient_id": "0208:1231241421"
    }
  ],
  "documents": [
    {
      "document_nature": "post_award",
      "document_type": "invoice",
      "document_code": "380",
      "document_currency": "EUR",
      "document_identifier": "INV-11",
      "issue_date": "2024-12-01",
      "issue_time": "14:12:33",
      "timezone": "+0000",
      "due_date": "2025-01-01",
      "receiving_party": {
        "party": {
          "name": "Test Inc.",
          "address": {
            "street_1": "Street Name 987",
            "zip": "9999AA",
            "city": "City Test",
            "country": "BE"
          }
        },
        "public_identifiers": [
          {
            "scheme_id": "BE:VAT",
            "identifier": "BE0123456789"
          }
        ]
      },
      "invoice_line": [
        {
          "line_id": 1,
          "description": "Test Item",
          "quantity": 2,
          "unit_price": 100,
          "taxes": [
            {
              "tax_type": "standard",
              "tax_rate": 19
            }
          ]
        }
      ]
    }
  ]
}