Accountancy
22 November 2024

Mandatory e-invoicing from 2026: what, how & why?

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.

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.

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.

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

>> Click here for more information about these tax incentives.

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.

Contact form

Do you want to know more or need specialist advice? Don't hesitate to contact one of our specialists.

This form can only be sent with the use of technical cookies. You can accept these cookies here.
These cookies are used to distinguish people from bots. Certain data, such as your IP address or language preference, can be sent to Google. More information in our cookie policy.