Belgium uses the PEPPOL BIS Billing 3.0 specification for B2G e-invoicing.

PEPPOL BIS Billing 3.0 is based on the Universal Business Language (UBL2.1) format and adheres to the European standard for e-Invoicing (EN 16931).

PEPPOL also has its own requirements that are defined on top of UBL.

For Vertex e-Invoicing, this means you can create your VRBL as usual but you must be aware of the requirements for each of the following formats and networks:

Format/Network	Documentation
VRBL	Document Modeling
EN-16931	EN-16931: Modeling Overview
PEPPOL	PEPPOL: Modeling Overview

Mandate Information

In Belgium, all suppliers of public bodies are required to send e-invoices since January 2020.

All B2G e-invoicing in Belgium takes place via the Mercurius platform. This platform was developed by the Belgian government and is connected to the PEPPOL network. Invoices and credit notes exchanged using Mercurius must conform to the Peppol BIS 3.0 document format.

The Belgian Parliament has also approved the Electronic Invoicing law and the introduction of a B2B e-invoicing mandate by January 1, 2026. The e-invoice format is based on the EN 16931 compliance and Peppol BIS 3.0. PEPPOL will become mandatory from 1 January 2026. Other formats and transmission protocols require prior approval from the Supplier and the Buyer.

B2C transactions are excluded from the e-invoicing plans.

Details

Detail	Value
Official Specification	PEPPOL BIS Billing 3.0 (based on Universal Business Language (UBL2.1))
Coverage	B2G and B2B
Country Specific Configuration	None
Country Specific Extensions	None

Restrictions

Vertex e-Invoicing does not support B2C for Belgium.

In this Section

This section contains the following topics:

Topic	Description
Belgium: Overview	Overview of information for this country.
Belgium: Receivers	The receivers used by this country.
Belgium: Example Documents	Example e-invoices and credit notes.
Belgium: Rules	The rules that govern the processing of the Documents for this country.