Belgian VAT and mandatory e-invoicing since 2026
The Belgian standard VAT rate is 21%. Since 1 January 2026, structured electronic invoicing is compulsory for nearly all transactions between Belgian VAT-registered businesses, sent over the Peppol network. Services to VAT-registered businesses in other EU member states use the reverse charge.
Last reviewed 10 November 2026 by ReckonOS research (source check; not yet reviewed by an accountant).
Estimates based on the rules for Belgium as of 10 November 2026. Check with your accountant. Each section below links to the official source it is based on, with the date we checked it. This page is research, not tax advice.
The standard rate
Belgium’s standard VAT rate is 21% (code BE in the Commission’s table).
Sources: Your Europe: VAT rules and rates (opens in a new tab) (checked 5 November 2026).
E-invoicing between Belgian businesses
The Belgian e-invoicing site says that as from 1 January 2026 structured electronic invoicing is compulsory for nearly all transactions between Belgian VAT-registered businesses.
Sources: Belgian FPS Finance: when is e-invoicing mandatory (opens in a new tab) (checked 5 November 2026).
Clients elsewhere in the EU
A Belgian business selling services to a VAT-registered business in another member state generally invoices without Belgian VAT under the reverse charge in Article 196 of the VAT Directive.
Sources: European Commission: persons liable for VAT (opens in a new tab) (checked 5 November 2026).
What ReckonOS does with these rules
- Applies Belgian VAT at 21% to domestic invoices and reverse charge to business clients elsewhere in the EU.
- Exports Peppol-ready UBL for each invoice. Sending it over Peppol, which Belgium requires between Belgian VAT-registered businesses, needs a certified access point; ReckonOS is not one.
Other countries
United States · United Kingdom · European Union · Germany · Canada · Australia · Nigeria
Questions
Is e-invoicing mandatory in Belgium?
Yes, since 1 January 2026, for nearly all transactions between Belgian VAT-registered businesses.
Can ReckonOS send my invoices over Peppol?
Not by itself. ReckonOS exports each invoice as Peppol-ready UBL; sending it needs a certified Peppol access point.
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