by Iris De Groote
Mandatory e-invoicing from 2026: what, how & why?
From 1 January 2026, e-invoicing will be mandatory for all Belgian VAT-registered businesses in a B2B context. This marks a fundamental change in the way companies create, send and receive invoices. But what does this measure mean? How can your company prepare? And what are the benefits of e-invoicing? This article will answer all your questions.
Read our full overview on e-invoicing via Peppol in Belgium.
In a nutshell:
From January 1, 2026, e-invoicing via Peppol will become mandatory for all B2B transactions between Belgian VAT taxpayers
An e-invoice is not a PDF: it is a structured XML file (UBL format) that is processed automatically
Advantages: faster payment, fewer errors, automatic accounting, lower processing costs
Tax incentive: 20% investment deduction on invoicing software and 120% cost deduction for SMEs
Vandelanotte customers can start immediately via myVandelanotte
What is e-invoicing?
Electronic invoicing, also known as e-invoicing, is the process of sending, receiving, processing and storing invoices electronically instead of using paper-based methods.
Unlike traditional paper invoicing, which involves printing and mailing invoices, e-invoices are created, sent and processed digitally through electronic systems and networks.
Sending a PDF invoice by email does not qualify as e-invoicing. This format lacks the automation of true e-invoicing, as employees still need to manually create, review, send and enter PDF invoices.
The key feature of e-invoicing is that invoices are stored in a digital format, typically an XML file in a structured UBL (Universal Business Language) format. This format enables faster recognition, processing and integration by computer systems, accounting software and other business applications, enabling the seamless and efficient exchange of invoice information between trading partners.
Feature | PDF invoice | E-invoice (Peppol) |
|---|---|---|
Format | Visual document | Structured XML (UBL) |
Processing | Manual data entry | Automatic |
Legal status 2026 | No longer B2B-compliant | Mandatory |
Error rate | High (human errors) | Low (automated) |
Average cost per invoice | 10 to 15 euros | 1 to 3 euros |
Impact on payment terms | None | 5 to 10 days faster |
Who is affected by this obligation?
From 2026, e-invoicing will be mandatory for B2B transactions in Belgium. Companies will have to send electronic invoices to other companies via the secure PEPPOL network. In order to make this happen, every company must be registered on PEPPOL. Once registered, companies can securely send and receive e-invoices via the network.
The new rules apply to:
All Belgian VAT-registered companies operating in a B2B context;
Members of VAT groups and Belgian permanent establishments;
VAT-liable suppliers and customers, unless specific exemptions apply.
Exemptions include:
VAT-registered businesses that only carry out exempt transactions;
Suppliers under a flat-rate scheme or who have been declared bankrupt.
The obligation applies to all supplies of goods and services subject to VAT in Belgium. The Royal Decree of 14 July 2025 confirms these conditions and introduces fines for non-compliance. Read the details in Royal Decree confirms mandatory e-invoicing from 2026.
How to prepare your business?
Check your current invoicing software. Does your accounting package already support Peppol? Many solutions (Exact, Yuki, Octopus, Billit) have the functionality built in or available as a module.
Register on the Peppol network. Your Peppol ID is linked to your VAT number. Registration is handled through your software provider or an Access Point Provider. Vandelanotte clients can register through myVandelanotte.
Test with a limited number of invoices. Send a test invoice to a supplier or client who is already on Peppol. Check that the invoice arrives and is processed correctly.
Update your general terms and conditions. Invoice terms that only appear on the invoice itself are not automatically enforceable via Peppol. Read more in our article on the opposability of invoice terms and conditions.
Inform your clients and suppliers. Let them know that from a specific date, you will only send and receive e-invoices.
What are the benefits of e-invoicing?
E-invoicing offers many benefits:
Faster payments: Digital processes reduce processing times, which has a positive impact on cash flow.
Fewer errors: Automated processing reduces the risk of errors associated with manual data entry.
Increased security: PEPPOL transmits invoices directly to the receiver's software. The secure PEPPOL network protects against invoice loss in transit and invoice fraud.
Efficiency and cost savings: Save time and money by automating processes and reducing administrative overhead.
A smooth transition with myVandelanotte
The transition to e-invoicing doesn't have to be complicated. Our business platform, myVandelanotte, simplifies the process for you. Our solution integrates seamlessly with PEPPOL, so you'll be ready for 2026 with no additional investment. Even better, we offer support a full year ahead of the legal requirement, allowing you to send and receive invoices via the PEPPOL network from 1 January 2025.
Are there any tax incentives?
The government recognises that there are costs associated with moving to electronic invoicing. To mitigate this burden, two tax incentives have been introduced:
Increased cost deduction of 120% for e-invoicing:
Available to the self-employed and small businesses
Covers direct costs such as software subscriptions or consultancy fees
Applicable from tax year 2025 to tax year 2028
Increased investment allowance of 20% for digital assets:
Permanent from 1 January 2025
Covers digital investments related to invoicing, customer management, e-commerce and cybersecurity
Read more about the tax incentives for mandatory e-invoicing.
Conclusion: be prepared
The introduction of mandatory e-invoicing in 2026 is a significant step forward in the digitisation of business processes. By taking the right steps in good time, you can maximise the benefits of e-invoicing.
With our digital platform, myVandelanotte, you don't need to worry about the new e-invoicing regulations. Our solution will help you comply with the legislation, while providing an efficient and user-friendly system for processing your invoices.
Want to know more or get started right away? Contact your account manager or fill in the form below.
Read our knowledge base article on Peppol for the complete overview.
Frequently Asked Questions
What is the difference between a PDF invoice and an e-invoice?
A PDF is a digital document that you read visually. An e-invoice is a structured XML file (UBL format) that is automatically processed by accounting software. As of 2026, only the structured format through Peppol counts as a legal B2B invoice.
As a small business owner, should I also switch to e-invoicing?
Yes, the obligation applies to all Belgian VAT-registered companies issuing B2B invoices, regardless of size. Exceptions only apply to VAT taxpayers who only carry out exempt operations or are subject to a flat-rate scheme.
What software does Peppol support?
Most common accounting software in Belgium supports Peppol or has a module available: Exact Online, Yuki, Octopus, Billit, Horus, Teamleader and others. Vandelanotte customers can use myVandelanotte to send and receive invoices directly through Peppol, without additional software.
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Iris De Groote
CEO Accountancy | Certified Accountant iris.degroote@vdl.be
Disclaimer
In our opinions, we rely on current legislation, interpretations and legal doctrine. This does not prevent the administration from disputing them or from changing existing interpretations.
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