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BOSA & FPS Finance: Belgium's Mandatory Framework
Belgium will enforce mandatory B2B structured e-invoicing from January 1, 2026, requiring all resident VAT-registered businesses to exchange invoices via Peppol network. Federal Public Service BOSA oversees this digitalization initiative aligned with EU VAT in the Digital Age reforms.
The mandate aims to combat VAT fraud, reduce the Belgian VAT gap, and enhance tax efficiency through structured electronic invoicing using European EN 16931 standards and Peppol BIS 3.0 format.
Official Implementation Timeline
March 1, 2024
ActiveB2G Mandatory
Structured electronic invoicing mandatory for Business-to-Government (B2G) transactions via Peppol network for all public sector entities.
December 31, 2025
ActivePDF Phase-out
Final deadline for paper and unstructured PDF invoices. After this date, only structured electronic invoices via Peppol will be permitted for B2B transactions.
January 1, 2026
ActiveB2B Mandatory (Critical)
Mandatory structured e-invoicing for all B2B transactions between Belgian resident VAT-registered businesses. Non-compliance results in €1,500-€5,000 penalties.
January 1, 2028
UpcomingE-reporting Launch
Near real-time e-reporting implementation using Peppol 5-corner model, replacing annual VAT client listing with automated tax data transmission.
March 1, 2024
ActiveB2G Mandatory
Structured electronic invoicing mandatory for Business-to-Government (B2G) transactions via Peppol network for all public sector entities.
December 31, 2025
ActivePDF Phase-out
Final deadline for paper and unstructured PDF invoices. After this date, only structured electronic invoices via Peppol will be permitted for B2B transactions.
January 1, 2026
ActiveB2B Mandatory (Critical)
Mandatory structured e-invoicing for all B2B transactions between Belgian resident VAT-registered businesses. Non-compliance results in €1,500-€5,000 penalties.
January 1, 2028
UpcomingE-reporting Launch
Near real-time e-reporting implementation using Peppol 5-corner model, replacing annual VAT client listing with automated tax data transmission.
Key Requirements & Standards
Format:
Peppol BIS 3.0 in UBL syntax (EN 16931 compliant)
Network:
Certified Peppol Access Points mandatory
Scope:
All B2B transactions between resident businesses
Penalties:
€1,500 first offense, €5,000 subsequent offenses
Partner Benefits
BOSA Peppol Network Integration
Officially aligned with Federal Public Service BOSA (Policy and Support) for Belgium's mandatory B2B e-invoicing initiative through certified Peppol BIS 3.0 format implementation.
EU VAT Digital Age Compliance
Complete compliance with Belgium's implementation of EU VAT in the Digital Age (ViDA) reforms, supporting structured e-invoicing and future real-time e-reporting requirements.
Mandatory B2B E-invoicing Ready
Certified infrastructure for Belgium's mandatory B2B structured e-invoicing requirement effective January 1, 2026, supporting all resident VAT-registered businesses.
Solution Provider Enablement
Certified infrastructure designed for technology partners, solution providers, ERPs, and governments to build compliant Belgian e-invoicing solutions with BOSA alignment.
Future E-reporting Preparation
Infrastructure ready for Belgium's planned 2028 near real-time e-reporting system using Peppol 5-corner model for enhanced tax data collection and VAT compliance.
Implementation Process
BOSA & FPS Finance Compliance Assessment
Comprehensive evaluation of your solution requirements against BOSA Peppol standards and Federal Public Service Finance e-invoicing mandates for optimal Belgian market readiness.
Certified Peppol Infrastructure Integration
Professional integration of our BOSA-aligned Peppol access point with seamless integration to existing Belgian business systems and VAT reporting workflows.
EN 16931 & Peppol BIS Validation
Thorough testing including European EN 16931 standard compliance, Peppol BIS 3.0 format verification, and end-to-end transaction processing for Belgian e-invoicing requirements.
Production Deployment & Penalty Avoidance
Complete go-live support with mandatory compliance verification, partner enablement, system integration testing, and ongoing monitoring to avoid €1,500-€5,000 penalties.
Compliance Features
Mandatory Peppol BIS 3.0 Compliance
Full implementation of Belgium's mandatory Peppol BIS 3.0 format in UBL syntax for all B2B transactions between resident businesses, with EN 16931 European standard compliance.
BOSA Federal Public Service Alignment
Complete alignment with Federal Public Service BOSA requirements for Belgium's e-invoicing framework, supporting government digitalization and business efficiency initiatives.
VAT Digital Age Integration
Ready for Belgium's implementation of EU VAT in the Digital Age reforms, including structured e-invoicing mandates and future Digital Reporting Requirements by July 2030.
5-Corner E-reporting Preparation
Infrastructure prepared for Belgium's planned 2028 near real-time e-reporting system using Peppol 5-corner model, replacing annual VAT client listing with automated reporting.
Why Choose Suma for Belgium E-Invoicing
BOSA-Aligned Provider
Aligned with Belgium Federal Public Service (BOSA) requirements with deep understanding of Belgium's 2026 mandatory e-invoicing implementation.
EU Compliance Leadership
Advanced expertise in European e-invoicing standards with comprehensive understanding of ViDA regulations and cross-border requirements.
Future E-Reporting Ready
Infrastructure prepared for Belgium's evolving e-reporting capabilities and future digital tax compliance requirements.
Solution Provider Infrastructure
Certified infrastructure enabling technology partners to build comprehensive Belgian e-invoicing solutions with full Peppol compliance and EU connectivity.