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Belgium introduced mandatory structured electronic invoicing for most transactions between Belgian businesses that are liable for VAT. The obligation applies from 1 January 2026 and is designed around structured formats that software can read and process automatically.

A practical workflow should begin before an invoice is sent or received and continue until the invoice is paid, rejected, corrected, or archived.

Peppol is a network and set of standards that allows participating businesses and public entities to exchange structured business documents through certified service providers. It is not simply an email address or a shared website.