Starting January 2026, Belgium is requiring e-invoices for domestic B2B transactions. Concur Expense can make compliance easier by capturing key invoice details. Learn how to get ready today.
What is an e-invoice?
E-invoices are invoices and receipts that are sent digitally from a supplier to a customer, and sometimes a government agency, that include billing information presented in a predefined, structured format (typically XML). This formatting allows digital systems to communicate with one another.
E-invoices enable governments to have better tax oversight and customers to have easier record-keeping, auditing, and compliance for tax management. E-invoices are part of a larger digital tax transformation that is occurring globally.
How will Belgium implement e-invoicing?
Beginning January 1, 2026, Belgium will require all businesses with a Belgian VAT number to begin using e-invoices for domestic business-to-business (B2B) transactions.
When a B2B transaction occurs in Belgium, the supplier will instantly send the e-invoice to the PEPPOL network via a PEPPOL access point. (PEPPOL, or Pan-European Public Procurement Online, is a network used for secure e-invoice exchange.)
The PEPPOL access point provider also allows businesses to retrieve the official e-invoice and transaction data and post it to their financial systems. In the event an employee submits an e-invoice in an expense report, it will need to be reconciled in the Accounts Payable system.
How will Concur Expense assist with e-invoicing in Belgium?
To support Belgium's e-invoicing mandate, beginning in December 2025, Concur Expense will be able to capture the Invoice ID and Merchant Tax ID during the expense creation process. These IDs are necessary for financial reconciliation and are critical for VAT compliance and audit needs, as they link expense entries to official e-invoices in the PEPPOL network.
In addition, you will also need to have a PEPPOL access point provider. You can work through a 3rd party partner of your choice, or you can use the SAP Document and Reporting Compliance service, which is a registered access point in the PEPPOL network.
Please note that there is not a direct integration between Concur Expense and the SAP Document and Reporting Compliance service for Belgium. However, you will still be able to get the data (i.e., Invoice ID and Merchant Tax ID) that you need to perform financial reconciliation.
When will the solution be available?
The ability for Concur Expense to capture the Invoice ID and Merchant Tax ID in Belgium is planned to be available in December 2025. The ability to use the SAP Document and Reporting Compliance service as a PEPPOL access point provider is available currently.
If you are interested in the SAP Document and Reporting Compliance service, see the Concur Expense and E-invoicing Regulations FAQ to learn more about the offering.
What is the expected impact?
According to the current regulation in Belgium, only domestic B2B expenses require e-invoices. This means that for eligible domestic expenses where your employee makes a purchase in the name of your business, they will need to enter the Invoice ID and Merchant Tax ID into the expense entry in Concur Expense.
Here’s a sample scenario: an employee is staying at a hotel in Belgium, and the hotel reservation is booked under your company’s name. The employee might receive an invoice (receipt) for their stay, and an e-invoice will be sent automatically from the supplier (the hotel) to the PEPPOL network.
In this example, the employee will need to capture two additional fields when creating their expense entry in Concur Expense, Invoice ID and Merchant Tax ID. Concur Expense will also require that a receipt is attached. Otherwise, their expense report process remains unchanged.
What actions do you need to take?
Concur Expense Administrators can self-enable the digital compliance region setting for employees in Belgium. Please visit the FAQs to see the steps to self-enable.
Timelines
- Currently available: SAP Document and Reporting Compliance service as a PEPPOL access point provider
- December 2025: Concur Expense ability to capture Invoice ID and Merchant Tax ID fields for expenses in Belgium
- January 2026: Belgium e-invoicing requirements are active
More information
We’re here to support you! Please view the following resources for more details about e-invoicing for Belgium:
Disclaimer: SAP is not a tax or legal advisor. The information provided herein is for general informational purposes only and should not be construed as professional advice. Customers are strongly encouraged to seek guidance from their trusted tax and legal advisors to understand the implications and requirements specific to their situation.
