E-invoicing becomes the norm between VAT-registered businesses

Since 1 January 2026, every VAT-registered business in Belgium must issue and receive its business-to-business invoices in a structured electronic format, no longer as a PDF or on paper. In our practice, this is one of the changes that needs the most preparation: it is not just about switching invoicing tools, but about rethinking the whole approval and archiving process for your documents.

What really changes

A "structured" electronic invoice is not a PDF sent by email. It is a data file that software can read, that follows a common standard and travels over a secure network. In Belgium the chosen network is Peppol, which has been used for public procurement for years. In practice, your invoicing software sends the invoice over that network, and your customer's software receives it and books it directly into their accounts, with no re-keying.

A PDF, scan or paper invoice is therefore no longer enough for exchanges between VAT-registered businesses established in Belgium. They may still accompany the invoice for information, but they are no longer the legal document.

Who is affected?

The obligation covers transactions between VAT-registered businesses established in Belgium. Invoices to private individuals are not affected, and certain categories of taxable persons follow specific rules. A company that invoices both business customers and consumers must therefore analyse each flow separately: that is often where the difficulties lie.

The steps we recommend

1. 1.
   Map your flows

   List who invoices you, whom you invoice, and with which tools: till system, ERP, spreadsheet, manual invoicing. Forgotten parallel circuits often come to light.

2. 2.
   Choose a compliant solution

   Check that your software is connected to the Peppol network, or use a certified access point. The choice depends on your invoice volume and existing tools.

3. 3.
   Review internal approval

   Who approves a supplier invoice before payment? With invoices landing straight in the software, this process must be formalised to avoid unchecked payments.

4. 4.
   Organise archiving

   Electronic invoices must be kept in their original format for the full legal period, and remain accessible in case of an audit.

5. 5.
   Test before rolling out

   Send a few invoices to trusted customers, check they are received correctly, then extend to all customers.

The mistakes we see most often

• Assuming a PDF sent from the accounting software is enough, when it is not a structured invoice.
• Forgetting about receipt: the business sends correctly but does not receive its suppliers' invoices.
• Incomplete customer data (company number, address) that blocks sending over the network.
• Several unconnected programs that force re-keying and multiply discrepancies.

And after 2026?

E-invoicing is a first step. The authorities have announced an electronic reporting mechanism for invoice data, which will bring the invoice even closer to the VAT return. Businesses that structure their flows properly now will approach that second stage far more calmly.

“Done well, e-invoicing saves time: less re-keying, fewer errors, payments that are easier to track. Poorly prepared, it becomes a source of bottlenecks.”

Questions our clients ask us

Are credit notes covered? Yes: they follow the same logic as invoices and must also be issued in structured form between VAT-registered businesses established in Belgium.

What about my foreign suppliers? The obligation covers exchanges between VAT-registered businesses established in Belgium. A supplier established abroad may continue to invoice you under its own rules, but nothing prevents it from using Peppol, which is an international network. It is worth asking them so you can harmonise your flows.

Is my current software enough? That is the first thing to check. Many invoicing solutions now offer a Peppol connection, sometimes as an option. Others need an add-on module or an external provider. We check with you what your tool can really do before considering a change.

What if my customer is not ready yet? The invoice must be issued in the correct format; it is up to each business to be able to receive it. In practice, talking to your main customers before sending avoids a lot of bottlenecks and late payments.

How we support you

We help our clients choose a compliant solution and secure the transition before any audit: diagnosis of your flows, choice of tool, set-up with your accounting software and training for the people who approve invoices. In your client area, uploaded invoices are centralised and tracked until they are approved.