Overview

Belgium is implementing mandatory PEPPOL e-invoicing for all business-to-business transactions beginning January 1, 2026. Amazon sellers operating in the Belgian market need to understand how this regulatory change affects their invoicing workflows, whether they use Amazon's VAT Calculation Service or handle invoicing independently.

What Is PEPPOL?

• Standardized network — PEPPOL (Pan-European Public Procurement Online) is a standardized electronic invoicing network originally developed for public procurement across Europe.
• Common framework — It provides a common framework for exchanging business documents such as invoices, purchase orders, and credit notes between trading partners.
• Machine-readable format — The network ensures that invoices are transmitted in a structured, machine-readable format, reducing manual processing errors and improving efficiency across supply chains.
• Expanding adoption — Over the past several years, multiple European countries have adopted PEPPOL as the standard for government procurement invoicing.
• Broadest mandate — Belgium's move extends this requirement to all B2B transactions, making it one of the broadest mandates of its kind in Europe.
• Goals — The goal is to modernize business transactions, reduce tax fraud, and streamline compliance for companies operating within Belgium's borders.

Key Points

• Mandatory compliance date — All B2B invoices issued in Belgium must be transmitted through the PEPPOL network starting January 1, 2026.
• Amazon system updates — Amazon is updating its European seller systems to support PEPPOL-compliant invoicing for sellers using the VAT Calculation Service.
• Self-managed invoicing impact — Sellers who handle their own invoicing outside of Amazon's tools must independently ensure their systems meet PEPPOL requirements.
• Structured invoice format — Invoices must conform to the PEPPOL BIS Billing 3.0 standard, which specifies required data fields and XML formatting.