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🇧🇪 Belgium - Invoicing Specifications

Status: 🔴 B2B Mandatory (Jan 1, 2026) | 🟢 B2G Mandatory (Now) Authority: SPF Finances (Tax) / BOSA (Digital Transformation) Infrastructure: Peppol Network Only (No central gov platform for B2B)

1. Context & Roadmap

Belgium is executing a "Big Bang" reform. Unlike France or Spain (phased by size), the mandate hits all VAT-registered companies simultaneously.

DateScopeDescription
Mar 2024B2GMandatory for all public procurement > €3,000.
Dec 31, 2025Shutdown"Hermes" platform (temporary email bridge) shuts down.
Jan 01, 2026B2BMandatory emission & reception via Peppol for all domestic B2B.
~2028ReportingExpected transition to 5-Corner model (e-Reporting to Gov).

2. Technical Workflow (Peppol 4-Corner)

Belgium uses the pure decentralized Peppol model. The Government does not sit in the middle of the transaction (unlike Italy).

sequenceDiagram
    participant S as Invoicerr (C1)
    participant AP1 as Access Point Sender (C2)
    participant AP2 as Access Point Receiver (C3)
    participant R as Client Receiver (C4)
    
    Note over S: Step 1: Lookup
    S->>S: Query SMP (Directory)
    Note right of S: ID: 0208:[EnterpriseNo]
    
    Note over S: Step 2: Send
    S->>AP1: Upload XML (BIS 3.0)
    AP1->>AP1: Validate (Schematron)
    AP1->>AP2: AS4 Transfer
    AP2->>R: Ingest into ERP

3. Data Standards & Identifiers

A. Format: Peppol BIS Billing 3.0

  • Description: Standard UBL 2.1.
  • National Specs: No complex "National CIUS". It is very close to the standard European profile.
  • Validation: Standard OpenPeppol Schematron rules apply.

B. Critical Fields (Mapping)

To ensure delivery, specific Belgian identifiers must be used.

Business TermBelgian ContextPeppol Path (UBL)Requirement
Receiver IDNuméro d'entreprise / Ondernemingsnummercbc:EndpointIDScheme: 0208. Value: 10 digits (e.g., 0123456789).
Payment RefCommunication Structurée (VCS)cbc:PaymentIDMust follow +++123/4567/89012+++ format if used.
IBANBank Accountcac:PayeeFinancialAccount/cbc:IDMandatory if payment is via transfer.

4. Implementation Checklist

  • Peppol Access Point: Invoicerr MUST be connected to a certified Peppol AP.
  • Directory Lookup: Implement a check against the Peppol Directory using Scheme 0208.
  • Disable Email PDF: For Belgian B2B clients after Jan 2026, disable "Send via Email" and force "Send via Peppol".
  • VCS Logic: Add a specific field or validator for the "Structured Communication" payment reference.

5. Resources