by Iris De Groote
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.
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.
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.
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.
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.
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
>> Click here for more information about these tax incentives.
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.
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Iris De Groote
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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