After nearly two years of preparation and overcoming numerous challenges, Belgiumâs e-invoicing mandate is now officially live. However, the journey toward full implementation continues, and while some providers and companies are still fine-tuning the transmission of specific invoice types, no major roadblocks have been identified so far.
E-invoicing adoption rate on the rise
The mandate is now live, but reaching 100% coverage will require a few additional months, taking into consideration the three-month grace period, implemented to support good-faith companies in avoiding penalties. Indeed, as of January 1st 2026, more than 900,000 registrations have been recorded out of a total target of 1.2 million businesses.
Although adoption seems to appear consistent across different industries, clear geographical disparities have emerged, as illustrated by Steven Noelsâ recent analysis [âïž]:
- Flanders (North): most provinces have reached a coverage rate of at least 70%
- Wallonia (South): adoption currently sits between 55% and 70%.
Perhaps most surprisingly, while concentrating a large number of companies, Brussels lags behind the national average with a coverage rate of only 60% to 65%.
Voluntary adoption: beyond the legal e-invoicing mandate
A significant additional success of the Belgian rollout is the global rate of voluntary adoption among entities not strictly bound by the mandate. Many organizations have proactively chosen to join the Peppol network, recognizing notably the benefits of structured data. These include:
- Non-taxable private legal entities,
- Foreign entities not established in Belgium but registered for VAT locally that have opted to align with the new national standard.
As highlighted in the Belgian administrationâs FAQ [âïž], the act of registering on the Peppol network constitutes a formal agreement to receive e-Invoices in the declared format (i.e. Peppol BIS 3.0). This voluntary “opt-in” by non-mandated actors is a strong indicator of the network’s growing maturity.
Peppol Readiness and the Peppol Directory, an important distinction
To verify if a customer is registered and ready to receive mandatory e-invoices, the most efficient method, as recommended by the Belgian authorities [âïž], is to consult the Peppol Directory [âïž]. But it is important to note a technical nuance: synchronization with Peppol Directory is strongly encouraged, for transparency, but Peppol does not currently make it a mandatory requirement for Service Providers.
Consequently, a customer may be fully ready to receive electronic invoices without appearing in Peppol Directory. In such cases, Peppol however advises receivers to contact their Service Provider and request their information to be uploaded to ensure visibility.
The e-invoicing mandate that went live on January 1, 2026 is only the first step toward a more global Electronic Invoicing & Reporting obligation in Belgium. Looking forward, companies must therefore prepare for the next major milestones: the e-reporting obligation expected in January 2028, the evolution of the European Standard (EN16931), and the implementation of the ViDA directive.
Staying compliant will mean not only meeting todayâs standards but also monitoring the regulatory and technical roadmap for the years to come.
