From January 1, 2026, e-invoicing will be mandatory
From the 1st of January 2026, structured electronic invoices between Belgian enterprises subject to VAT (B2B) will become mandatory for the majority of transactions (exceptions apply). For public clients (B2G), such as SNCB, structured electronic invoices are mandatory for contracts published after the 1st of March 2024. The structured electronic invoice PEPPOL BIS Billing XML is the legally compliant document, and invoices in other unstructured formats (e.g. PDF invoice) will no longer be accepted.
SNCB’s preferred invoice format is the structured electronic invoice. Since the 9th of March 2022, SNCB is able to receive and send structured electronic invoices in accordance with the European Standard EN16931. SNCB is committed to enabling faster invoice processing time and ensuring that all payments are made within the agreed contractual terms. To ensure smooth processing of invoices, we recommend transitioning to structured electronic invoices and adhering to the invoice requirements below.
For Ariba Network enabled suppliers
For Ariba Network enabled suppliers that choose to invoice via the SAP Ariba Business Network, invoices will be created in a structured electronic format, which is SNCB’s preferred method for conducting business and managing procurement.
For non-Ariba Network enabled suppliers
For non-Ariba Network enabled suppliers, issuance of structured electronic invoices to SNCB must comply with PEPPOL-BIS billing format and the most recent version. Please ensure that you have made the necessary technical adjustments to your invoicing system for the latest PEPPOL BIS Billing version. If necessary, contact your system provider to confirm that it is compatible with the most recent version.
Invoice requirements based on a Purchase Order
To ensure correct and efficient processing of your invoice, please follow the guidelines below:
1. Format and submission
Invoices must be submitted in a structured electronic format (PEPPOL BIS Billing), unless an exception applies. Use the available electronic invoicing solution.
Send invoices exclusively via the agreed channel: ARIBA netwerk, PEPPOL Acces Point, OCR (PDF invoice e-mail), etc.
2. Reference to Purchase Order
Each invoice must refer to one valid purchase order number, without any additional characters or symbols. SNCB purchase orders consist of 10 digits and start with 44,45 or 55. Make sure that:
- the billed quantity and unit of measure (UoM) match the purchase order
- the invoice rate per unit is identical
- a clear description of the material, delivery or service is included
3. Delivery and payment information
Indicate the item number (consecutive), the delivery date or period and the applicable terms of delivery in accordance with Incoterms. The terms of payment must comply with the purchase order or the purchase contract.
Documents substantiating the invoice such as a signed delivery note, shipping document or PDF invoice should be embedded in the structured electronic invoice.
4. Buyer and seller information
The invoice must include the following details for both buyer and seller:
- full company name, address and VAT identification number or other local identification
- if applicable, a reference that enables the buyer to state their registered tax status
- the seller's email address
5. Payment details
Clearly specify the currency (ISO code), the IBAN and/or bank account, BIC details, and the account holder's name.
Intrastat requirements for invoices (based on purchase orders)
Please provide or indicate the following information:
Contact us
Would you like more information about electronic invoicing?
Please send an email to [email protected]
