What does Belgium’s mandatory e-invoicing mean for foreign companies?

WHAT IS A “STRUCTURED ELECTRONIC INVOICE”? 

A PDF invoice sent via email is an electronic invoice but does not necessarily qualifiy as a structured electronic invoice. The structured electronic invoice is a specific type of electronic invoice that enables automated and electronic processing. It is generated in the PEPPOL BIS format and sent via the PEPPOL network. PEPPOL stands for Pan-European Public Procurement Online. Deviations from this format are possible, provided both parties agree. However, in such cases, invoices must still comply with European standards regarding semantics and syntax. 

Taxpayers who lack the appropriate digital tools to receive structured electronic invoices can use the HERMES platform from the Belgian Authority. This platform acts as a ‘safety net’ in case the recipient is not yet connected to the PEPPOL network, allowing the issuer to still send their structured electronic invoice. 

DOES THE E-INVOICING OBLIGATION ALSO APPLY TO FOREIGN ENTREPRENEURS? 

The mandatory structured electronic invoicing between businesses (B2B) is set to commence on January 1, 2026, and applies when the following three criteria are jointly met: 

• Who is required to issue? 

The obligation to issue structured electronic invoices generally applies to all companies established in Belgium, with a few exceptions. Foreign companies with a fixed establishment in Belgium are treated as Belgian VAT-registered taxpayers and must issue structured electronic invoices, provided the other conditions are met. 

VAT taxpayers not established in Belgium are not required to issue structured electronic invoices, even if they are VAT-registered in Belgium, whether or not through the appointment of a fiscal representative.  

• Who must be able to receive? 

The obligation to receive structured electronic invoices applies to nearly all taxpayers identified for VAT purposes. The recipients of a structured electronic invoice are those who must provide their Belgian VAT identification number for the transaction being invoiced, regardless of whether they are established in Belgium or not (the exemptions under Article 44 of the VAT Code are excluded). 

Foreign companies must also be able to receive “Belgian” structured electronic invoices in situations where they need to provide their Belgian VAT number to their suppliers. 

• For which transactions? 

Structured electronic invoices are not mandatory for all transactions. Various technical limitations apply. Broadly speaking, the obligation is limited to the supply of goods and services that take place in Belgium for VAT purposes, are not exempt under Article 44 of the VAT Code, and where the goods are not shipped or transported from Belgium to another EU member state or to a location outside the EU. Additionally, the obligation only applies when Belgium is the competent member state to establish the invoicing rules. 

Conclusion 

From the combination of the aforementioned criteria, we can conclude that foreign companies: 

• are not required to issue structured electronic invoices; 

• Must be able to receive ‘Belgian’ structured electronic invoices in situations where they must provide their Belgian VAT number to their suppliers. This is mainly limited to local purchases of goods in Belgium and purchases of services subject to Belgian VAT (e.g. hotel and restaurant expenses in Belgium). 

Will your foreign company be subject to the obligation to issue and/or receive structured electronic invoices in the future? If so, it is advisable to take the necessary steps in a timely manner. 

Would you like more information about this legislation? Our specialists at Van Havermaet will be happy to assist you!