Legal deadlines per country

Modified on Sun, 23 Nov at 4:57 PM

Belgium: 1/1/2026

France: 1/9/2026

Element / Data	France (2025–2027)	Belgium (2026–)	Main Difference
Mandatory Timeline	Mandatory reception for all on 09/01/2026. Issuance: large companies/mid-sized enterprises on 09/01/2026; SMEs/micro-enterprises on 09/01/2027.	Domestic B2B: structured e-invoice mandatory on 01/01/2026.	Belgium earlier on B2B (01/01/2026). France staggered 2026/2027 and covers reception + issuance.
Scope of Application	Domestic B2B between taxable persons (e-invoicing) + e-reporting for out-of-scope transactions (B2C, export, intra-EU).	Primarily domestic B2B (no B2C mandate at this stage). B2G already mandatory.	France also requires e-reporting for B2C/export, Belgium focuses the mandate on B2B.
Technical Format	Approved structured formats: Factur-X (EN 16931 FR profile), UBL, CII.	Structured format compliant with EN 16931 (Peppol BIS).	Both rely on EN 16931; France accepts multiple formats (including Factur-X), Belgium focuses on Peppol BIS.
Channel / Network	Public Invoicing Platform (PPF/Chorus Pro) and Partner Dematerialization Platforms (PDP).	Peppol network (AS4) as default channel.	France: PPF + PDP ecosystem; Belgium: widespread Peppol.
Issuer Identification	SIREN/SIRET + intra-Community VAT number (FR...).	Belgian VAT number (BE + 10 digits).	Different national identifiers (SIREN/SIRET vs BE VAT).
Customer Identification (B2B)	Customer SIREN/SIRET to be provided + VAT number if relevant.	Customer VAT number to be provided for B2B.	France emphasizes SIREN/SIRET; Belgium emphasizes VAT number.
Mandatory 'Standard' Information	Issue date, invoice number, identities/addresses, description, quantities/prices excl. VAT, VAT rates and amounts, total incl. VAT, payment terms and deadline, penalties/€40 compensation...	Equivalent (EU VAT directive): date, invoice number, identities/addresses, description, VAT rates/amounts, total, etc.	Very similar as based on the VAT directive.
Specific 'Reform' Information	Transaction category (goods/services/mixed), delivery address if different, 'cash-basis VAT' option, status data (lifecycle).	Peppol technical requirements (VAT/Exemption codes, units, categories); focus on Peppol network.	Differences in granularity and technical codifications.
Lifecycle / Statuses	Interoperable status flows (issued, transmitted, received, rejected, accepted, etc.) in the PPF/PDP ecosystem.	Acknowledgements and statuses via Peppol (receipt/processing acknowledgements).	Comparable mechanisms but different networks/implementations.
Issuance Deadline	At the time of taxable event: goods at delivery, services at completion (FR VAT rules).	No later than the 15th day of the month following the taxable event (BE rule).	Belgium sets the 15th day of M+1; France links to delivery/completion.
Archiving / Retention	Accounting retention 10 years (commercial use); minimum tax retention 6 years; original structured format mandatory.	Generally 7-year retention for e-invoices; compliance and readability guaranteed.	Durations: FR 10 years (accounting)/6 years (tax) vs BE 7 years.
Language / Currency	French recommended; other language possible with translation on request. Currency: euro (EUR).	Official languages (NL/FR/DE); invoice possible in other language depending on context. Any currency accepted (EUR common).	Strong convergences; local nuances (official languages BE).
B2G (to Public Administrations)	Chorus Pro already in place (prior B2G obligations).	Mandatory B2G e-invoicing (widespread deployment from 2024).	Both countries already have a robust B2G framework.
E-reporting (outside e-invoicing)	Yes: B2C, export, intra-EU, service payments as applicable.	No similar widespread e-reporting (framework focused on B2B e-invoice).	France broader with periodic data transmission (e-reporting).