With e-invoicing, invoices are electronically sent, received, processed, and stored between companies in a secure network like Peppol, one of the global e-invoicing networks that interconnect. This means that your invoice data is no longer confined to paper documents but seamlessly transferred via standardized formats such as XML or UBL.

Peppol stands for ‘Pan-European Public Procurement On-Line’ and is an international e-invoicing network that connects businesses and governments. 

Benefits

• Dynamic cash flow management: accelerate your payment cycles and minimise delays for improved liquidity.
• Accuracy and compliance: reduce errors and comply with strict fiscal standards.
• Seamless efficiency: reduce costs with a streamlined invoicing process.
• Maximise your resources: automate repetitive tasks and give your team the space to focus on what is important.
• Strategic data insights: use rich data for carefully considered decisions that stimulate growth. 

Challenges 
 

• Align with dynamic EU legislation: opt for a system that governs both current and future EU legislation and ensures its cross-border integration.
• Choices in a diverse system landscape: find a solution in the wide range of available solutions that offers efficiency and scalability.
• Precision takes priority: in a world of instantly reported, definitive digital invoices, error-free working is essential.
• Time pressure towards 2026: it is vital to take action now. Seize the opportunity to review and digitise your financial and tax processes.

Yes. E-invoicing offers numerous benefits, and one of them is the ability to send attachments along with your invoices, such as a PDF of the invoice itself, general terms and conditions or a transport document. The PDF will be encoded and added to the XML structure. This process ensures that the attachment can be sent securely and efficiently. 

Receiving applications are usually well equipped to de-encode these attachments and store them correctly. This means your customers or partners can easily access it and use the information. Some solutions on the market do not support attaching or receiving PDFs to e-invoices. Hence, we advise you to be careful when choosing the right solution, to avoid unpleasant surprises.

From the 1st of January 2026, all VAT payers established in Belgium will be required to switch to e-invoicing for their Belgian B2B transactions.  If you only perform transactions that are exempt from VAT according to art. 44 of the VAT Code, you are not obligated to send or receive electronic invoices.Taxpayers who are not established in Belgium without a permanent establishment are also not obligated to send or receive e-invoices.

From the 1s of July 2030 , e-invoicing will become a European obligation, both for local and cross-border transactions. 

For B2G transactions, e-invoicing is already mandatory today. It should be clarified that the e-invoicing obligations in a B2G relationship are separate from the e-invoicing legislation as mentioned above, and therefore have their own regulations.

What is the consequence if the obligation is not met?

Today, there are already fines for issuing an incorrect invoice. Failure to issue an e-invoice (when this is an obligation) will be considered as issuing an incorrect invoice. 

In addition, it also has an impact on the VAT deduction that you can exercise, because only the VAT on an invoice that complies with the legal requirements in terms of form and content is deductible.   As of January 1st 2026, you can therefore only exercise the right to deduct VAT on the basis of the structured electronic invoices received (for transactions for which an e-invoice is mandatory), which contain all the mandatory information (Article 5, § 1, of Royal Decree No. 1 of 29.12.1992). 

Do different rules apply to smaller companies?

No, regardless of the size of the company, the mandatory e-invoicing scheme will take effect from the 1st of January 2026.  If you only perform transactions exempt from VAT according to art. 44 of the VAT Code, you are not obligated to send or receive electronic invoices.

The use of the Peppol network guarantees the secure transmission of data. Access to the network is provided by certified service providers who send the data to each other in a protected manner.

In addition, authentication is also important, validating that the parties involved in the transaction are who they claim to be. Not every service provider offers the same guarantees, so choose the right service provider!

It will also be important to have a good process within your company where sufficient controls are built in to avoid fraud.

Invoices in PDF are still legal in all situations until 31 December 2025.

From the 1st of January 2026, structured electronic invoices (e-invoices) will be mandatory for all local transactions between Belgian VAT-registered companies that fall under the e-invoicing obligation.

In order to send a compliant invoice for these transactions, the invoice must be drawn up in a structured format.

Some software packages are able to convert these invoices into a visually readable format. In some cases, you can also send a PDF as an attachment to the structured electronic invoice. A PDF may be kept as a visual aid, but is not a legally compliant invoice.

Make sure that the PDF invoice is not processed twice in the accounting.

Then you have to issue a credit note that must go through Peppol.

Yes, if your software solution supports it. Please note: not every software supports this function, and it must be present at both the receiver and the sender. Disputes via Peppol may require additional communication channels (such as e-mail or telephone) for further clarification. It is advisable to continue following the existing dispute process.

E-reporting goes beyond the sending and processing of invoices, and involves the exchange of reports and documentation with the government with short and strict deadlines. This means a fully automated and efficient process from beginning to end. 

Is there an e-reporting obligation within Belgium?

The coalition agreement states that the introduction of near real-time e-reporting is planned for 2028. From the 1st of July 2030, this will also become a European obligation. For cross-border transactions: see our topic "What is ViDA and the link with e-invoicing?". 

VAT in the Digital Age (ViDA) package politically agreed among the EU Member States on 5 November 2024

European Commission’s proposal consists of 3 building blocks:

• Single VAT registration for businesses across the EU.
• VAT rules for the platform economy related to passenger transport and rentals of short-term accommodation.
• Digital reporting obligations based on mandatory structured e-invoicing for businesses that operate cross-border in the EU, feeding into a central tax data warehouse.

Domestic:

• 2025: A derogation request is no longer needed to implement a domestic  B2B/B2C e-invoicing obligation.
• 1 July 2030: Member States introducing domestic DRR obligations, need to be aligned with the EU standard or other formats ensuring interoperability with the EU standard. Having a valid electronic invoice becomes a substantial condition to be entitled to deduct or reclaim the VAT due or paid.
• 1 July 2035: Member States that had already implemented a form of DRR prior to 1 January 2024 (e.g., Italy) or that had received a derogation before that date (e.g., France, Germany, Poland and Romania), should align with the EU standards for their domestic DRR.

Intra-EU:

• 1 July 2030: E-invoicing becomes mandatory for all intra-EU supplies of goods and services, combined with real-time reporting of the data included on the e-invoice to the national tax authorities. The timeframe to issue e-invoices for intra-EU DRR is 10 days and the reporting deadlines differ from real-time until 5 days (depending on condition).

DRR = Digital Reporting Requirements