E-invoicing: your key questions answered before 2026

Electronic invoicing refers to the sending and receiving of structured electronic invoices via automated and secure systems. 

• Sûr et fiable : échanges cryptés, diminution du taux d’erreur ou de risque de perte
• Gain de temps
• Réduction de la charge administrative : suppression de certaines étapes
• Réduction des coûts
• Accélération des paiements
• Visibilité totale du statut de sa facture
• Transparence et Traçabilité des factures : elle permet d’office l’échange dans les 2 sens
• Lutte contre la fraude - Facilitation des contrôles
• Diminution de la consommation de papier

From 1 January 2026, in Belgium, all invoices must be structured electronic invoices that can be sent via a decentralised network called Peppol. 

All Belgian companies subject to VAT will have to use electronic invoices for their B2B transactions (i.e. transactions with other businesses). This includes large organisations, very small, small and medium-sized enterprises, non-profit organisations and self-employed individuals (as a main or secondary occupation).

If a company only invoices private customers (B2C), it will not have to send them structured electronic invoices, but it will have to be able to receive structured electronic invoices from its suppliers. 

The following are not affected:
• VAT taxpayers applying a flat-rate scheme (Article 56 of the Belgian VAT Code),
• VAT taxpayers who are bankrupt,
• VAT taxpayers who are fully exempt from VAT (Article 44 of the Belgian VAT Code).

The requirement to send structured electronic invoices will not be mandatory for:

• bankrupt VAT-registered businesses
• companies that only conduct operations exempted under Article 44 of the VAT Code
• VAT-registered businesses not established in Belgium, without a permanent establishment, even if they are identified for VAT in Belgium
• flat-rate scheme taxpayers (Article 56 of the VAT Code, this will end by 1 January 2028 at the latest)

The requirement to receive structured electronic invoices will not be mandatory for:

• companies that only conduct operations exempted under Article 44 of the VAT Code
• VAT-registered businesses not established in Belgium, without a permanent establishment, even if they are identified for VAT in Belgium

It will not be mandatory to send or receive structured electronic invoices if the operation is exempted under Article 44 of the VAT Code.

Note: companies under the VAT exemption scheme are affected by the regulation. They will therefore be required to receive structured electronic invoices from their suppliers and send electronic invoices to their customers, if these customers are businesses. 

Peppol (Pan-European Public Procurement Online) is a global European network, designed for the secure and standardised exchange of electronic documents. Peppol is similar to a telecommunications or postal network with a reception and transmission hub in each country that is a member of the network. Using this network, data are exchanged between different applications in a secure and structured way.

This network was launched by the European Commission to provide companies with a unified solution. Any company that must comply with the electronic invoicing obligation must have access to Peppol and create a Peppol ID.

Peppol is accessed via invoicing or accounting software that is compatible with the network. If the current software used (or used by the accountant) is not compatible with the Peppol network, it is essential to verify that it will be compatible by January 2026. If this is not the case, a different software package will need to be chosen. The list of software solutions that have signed an agreement with the Belgian Peppol Authority can be found here: https://bosa.belgium.be/fr/BPA

The Peppol ID is a unique identifier linked to the company's VAT number. In Belgium, this corresponds to the BCE/KBO Number (Crossroads Bank for Enterprises). Without this Peppol ID, it is impossible to create a valid electronic invoice on the network. In order to send an invoice to another party, the company issuing the invoice must have the other party's Peppol ID. Registration of partners can be checked using the PEPPOL Directory (www.directory.peppol.eu/public).

It does not cost anything to register with the Peppol network. However, implementing and using compatible invoicing software may incur costs.

Some solutions are completely free of charge as they are included in the basic subscription.

There are tax deductions and regional aid available that can help offset these costs.

When making your choice, it is important not to be limited by the fact of being able to use Peppol. This is an opportunity to explore using an effective tool for managing your finances. Our advice:

• First, check with your accountant if it is possible to use their accounting software
• If not, consider the opportunity to choose an effective tool to manage your company's finances. Then choose a software package suitable for your business sector, the company's size and its requirements
• Take the time to analyse different suppliers
• Choose a Belgian supplier if the company mainly operates in Belgium. If the company operates internationally, select a software package that covers most of the appropriate territories.

Temporary tax support measures are available for companies:

• up to 120% of the costs of implementing and using e-invoicing (software, subscription, advice, training) can be deducted from taxable income between 2024 and 2027.
• the deduction for digital investments changed to 20% from 1 January 2025.

Regionally, companies can apply for a digitalisation grant from Brussels Economy and Employment which provides assistance from the Region of between 25% and 70% of the costs of implementing e-invoicing

The Royal Decree of 08/07/2025 provides for fixed fines in the case of non-compliance.  These are:

• 1,500 euros for the 1^st infringement
• 3,000 euros for the 2^nd infringement
• 5,000 euros for subsequent infringements

In addition, VAT cannot be deducted on non-compliant invoices.

1. Check with your accountant whether their software is Peppol-compatible. If not, choose compatible software.
2. Register on the Peppol network using this software
3. Create invoices in the software and select the Peppol option
4. Send the invoices to your customers