# E-Invoicing in Belgium

Key formats, routing options, and a practical checklist for sending compliant e-invoices in Belgium.

## What matters in practice

This Belgium guide explains PEPPOL BIS 3.0 routing, enterprise number checks, EN 16931 mappings, and the common buyer-reference questions that affect acceptance.

## Common e-invoice formats

- PEPPOL BIS 3.0 (UBL)
- EN 16931 mappings

## Routing & delivery

- [PEPPOL](https://peppol.eu/): Network

## Common identifiers

- Enterprise number
- VAT ID

## Mandate & scope

Belgium commonly relies on PEPPOL BIS 3.0 for structured invoice exchange, especially in public procurement, while EN 16931 mappings keep VAT and master data aligned.

## Country-specific operating notes for Belgium

- Belgian recipients commonly require Peppol delivery; ensure your AP supports Belgian Peppol Authority routing.
- Companies with VAT-IDs starting with `BE0` (the older format) should be careful — the current format is `BE0XXXXXXXXX` (10 digits) and many modern checks reject the older 9-digit form.

## Quick checklist

- B2G recipients typically expect structured UBL data instead of PDF-only invoices.
- Enterprise number and VAT ID should match the supplier master data used by the buyer.
- Buyer references, VAT categories, and payment data should follow EN 16931 code lists exactly.
- B2B e-invoicing mandate effective 1 January 2026 (Loi du 6 février 2024 — “Wet houdende diverse fiscale bepalingen”).
- Hermes: federal Belgian portal for receiving B2G invoices.
- Mercurius (Flemish region) and Sofie (Walloon region): regional intermediary platforms historically used for B2G invoicing.
- e-Box: secure messaging service used for some government communications.
- Peppol BIS Billing 3.0 is the mandated format for the 2026 B2B mandate.

## How to send (practical steps)

1. Confirm whether the recipient expects PEPPOL delivery and which participant identifier scheme they use.
2. Prepare the invoice with the correct enterprise number, VAT ID, and buyer routing references.
3. Validate the UBL structure and business rules before submission.
4. Send through a PEPPOL access point and retain the delivery acknowledgement.

## Validation & compliance

- Check participant ID schemes and endpoint values before routing.
- Validate VAT category codes, totals, unit codes, and payment means.
- Ensure buyer identifiers and references match the values provided by the recipient.

## Common pitfalls

- Using outdated enterprise number or VAT data from supplier master records.
- Missing or incorrect buyer participant ID for PEPPOL routing.
- Using free-text tax labels instead of valid coded values.

## Frequently asked questions

### Which invoice channel is most common in Belgium?
PEPPOL BIS 3.0 is the most common structured channel, especially for public procurement and other regulated exchanges.

### What should I verify before sending a Belgian invoice?
Check the enterprise number, VAT ID, buyer references, and PEPPOL participant details before sending.

## Official links

- [OpenPeppol](https://peppol.eu/)
- [Belgian e-Procurement](https://www.publicprocurement.be/)
- [Mercurius (B2G platform)](https://digital.belgium.be/e-invoicing)
- [Loi du 6 février 2024 (Moniteur belge)](https://www.ejustice.just.fgov.be/)

## Related resources

- [PEPPOL Network Guide](/resources/compliance/peppol-network-guide)
- [UBL (Universal Business Language)](/resources/compliance/ubl-universal-business-language)
- [DIN EN 16931-1 Standard](/resources/compliance/din-en-16931-1-standard)