Learn more about the legal requirements in each country. Be ready before the reforms that concern you!
France 🇫🇷
- September 1, 2026: mandatory reception for all businesses
- September 1, 2026: mandatory sending for large and mid-sized companies
- September 1, 2027: mandatory sending for SMEs and micro-businesses
Belgium 🇧🇪
- January 1, 2026: mandatory sending and reception for all businesses
Luxembourg 🇱🇺
- Mandatory sending for suppliers to the public administration since 2016
- No date set for the private sector, but strongly recommended
Switzerland 🇨🇭
- Mandatory sending for public procurement since 2022, depending on company size
- No date set for the private sector, but businesses are encouraged to use e-invoicing
Focus on Belgium and France: the common baseline
France and Belgium share a set of fundamental mandatory invoice details, providing a consistent basis for cross-border invoicing.
| Category | Common mandatory detail |
|---|---|
| Invoice identification | • Invoice issue date • Unique, sequential and continuous invoice number • Transaction date (if different from the issue date) |
| Parties | • Full name or company name of supplier and customer • Full address of supplier and customer • VAT identification number of supplier and customer (if registered) |
| Transaction details | • Precise description of goods supplied or services rendered • Quantity of goods or extent of services • Unit price excluding VAT |
| VAT information | • Applicable VAT rate(s), with a separate line per rate • Taxable amount per VAT rate • Total VAT due • Total amount including VAT |
| Specific mentions | • VAT exemption notice (with reference to the legal provision) • “Reverse charge” notice when the tax is due by the customer |
Comparison of specific differences
The most significant differences lie in additional mentions, payment terms and sector-specific information. The table below details these key differences.
| Aspect | France | Belgium |
|---|---|---|
| National identification | Supplier’s SIREN/SIRET number mandatory. The customer’s SIREN becomes mandatory from September 2026. | No equivalent mention required. Identification relies on name, address and VAT number. |
| Payment terms | Very detailed and mandatory: • Payment date or term • Late payment penalty rate • Mention of the €40 flat-rate recovery fee | Not specified as mandatory mentions on the invoice itself. They fall under general commercial law. |
| Vehicle information | No specific mention required in general. | Very detailed and mandatory for motor vehicles: • Make, model, engine size, power • Chassis number • First registration date (used vehicles) • License plate (for repairs) |
| Purchase order | Purchase order number mandatory if issued beforehand by the buyer. | Not specified as a mandatory mention on the invoice. |
| Special schemes | “TVA non applicable, art. 293 B du CGI” for micro-entrepreneurs. | Specific standardized mentions for: • “Self-billing” • “Special scheme – Travel agencies” • “Special scheme – Second-hand goods” |
| Tax representative | Not required on the invoice. | The identity and address of the responsible representative must be shown if the supplier or customer is not established in Belgium. |
| Upcoming changes | 2026 reform with 4 new mandatory mentions: 1. Customer SIREN 2. Delivery address (if different) 3. Transaction category (goods/services/mixed) 4. Option for VAT on debits | No major new mentions announced in the documents provided (legislation applicable as of 01/01/2025). |
| Electronic formats | Factur-X, UBL, CII | UBL and Peppol BIS |
Conclusion
While the core invoicing requirements are similar in France and Belgium, compliance lies in the details.
- In France, particular attention must be paid to complete payment terms and to the new 2026 mentions (notably the customer’s SIREN).
- In Belgium, rigor is required for scheme-specific mentions (self-billing, travel agencies, etc.) and for the very detailed information required for vehicle-related transactions.
Businesses must therefore configure their invoicing systems to handle these variations and ensure flawless compliance in both countries.
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