Belgium's Peppol Mandate: what changes for SMEs
Since 1 January 2026, electronic invoicing via the Peppol network has become mandatory in Belgium for all B2B transactions between VAT-registered companies. For domestic transactions, the familiar PDF by e-mail – the semi-digital standard for years – is therefore becoming a thing of the past. For cross-border invoicing, however, traditional formats (such as PDF) and transmission channels (such as e-mail) will remain permitted.
Mandatory e-invoicing from 2026 is far more than a purely IT-related exercise
Although the legislator has been paving the path for mandatory B2B e-invoicing for several years, implementation remains slow for many companies. Those that opt early for a future-proof software solution can turn compliance into a strategic advantage.
A long-prepared measure, limited progress
E-invoicing is not a sudden development. The move towards mandatory e-invoicing has been gaining momentum since 2017. Nevertheless, despite the earlier rollout of e-invoicing in the B2G context, a sense of urgency only gradually reached the business community.
E-invoicing requires a strategic approach, aligned with the company’s entire financial ecosystem of the company — not a standalone tool or isolated IT project.
Local vs. international: a two-speed reality
Partly due to legislation that was only finalised late in 2025, we mainly observe reactive behaviour among locally anchored SMEs.
A robust e-invoicing approach ideally starts with an optimization of the end-to-end financial administration process, with e-invoicing software being just one link in the chain. "We help clients navigate the jungle of available software solutions. Security is a key consideration, ensuring that the transition to e-invoicing primarily delivers efficiency gain and further digitization."
Opportunities and risks for SMEs
The benefits of e-invoicing are clear: lower administrative costs, fewer manual errors, faster processing times, and greater standardisation.
While e-invoicing was initially introduced to improve VAT collection, its administrative simplification for businesses is equally important. It can act as a powerful lever for professionalisation.
Automating financial processes increases efficiency within financial administration. Modern entrepreneurs can shift from data collection to data analysis, using dashboards that provide insight into the strategic direction of their business.
This leads to faster and better decision-making, reduced paperwork and, ultimately, better integration of employees within the organisation. However, realism is required: many SMEs have less mature internal control systems, which makes them more vulnerable to phishing and fraudulent documents.
E-invoicing therefore necessitates stricter security mechanisms, including identification of senders and recipients.
The accountant as a strategic co-pilot
The role of the accountant is evolving from looking backward to looking ahead. Accountants are increasingly becoming trusted strategic advisors who support entrepreneurs in their digital transformation and help them make better-informed business decisions. Change management is becoming a critical focus – both within companies and within accounting firms themselves.
Enforcement and deadlines: how strict will the authorities be?
Administrative fines range from 1,500 EUR for a first offence to 5,000 EUR for repeated non-compliance if taxpayers lack the technical capability to send and receive electronic invoices via Peppol. Belgium has introduced a three-month tolerance period (January-March 2026) for this new obligation. During this period, FPS Finance will not impose fines, provided companies can demonstrate that they made timely and reasonable efforts to comply with the legislation and that any delays were beyond their control.
