PEPPOL - the European standard for electronic invoicing: what it consists of and how it works

Since January 1, 2026, Belgian companies are required to issue and receive electronic invoices in B2B transactions using the PEPPOL format. This standard, developed by the European Commission, enables secure exchange of commercial documents between businesses and public institutions. The Mercurius platform, managed by the Belgian government, centralizes the sending of these electronic invoices. The obligation for electronic invoicing applies to all Belgian taxpayers subject to VAT.