E-invoicing in Belgium
Discover why and how you can implement e-invoicing before it becomes mandatory in 2026.
What is an electronic invoice?
Electronic invoicing refers to the exchange of invoices between suppliers and customers in an integrated electronic format rather than on paper. These are digital files (often in XML format) consisting of structured data and sent securely via a network such as Peppol.
Digital creation
The invoice is created, sent and received electronically.
Structured format
The file is entirely digital and structured, allowing for automatic processing by invoicing software.
Secure network
Shipments are made via a secure network, mainly Peppol in Belgium.
Legal obligation in Belgium
1 January 2026: From this date onwards, all Belgian companies subject to VAT will be required to send and receive structured electronic invoices for B2B transactions. PDF or paper formats will no longer be accepted; invoices will have to be sent via the Peppol network.
Details of the obligation
- From 1 January 2026, all B2B transactions between Belgian VAT taxpayers must be invoiced electronically in a structured format.
- The obligation applies to almost all supplier/customer relationships, with few exemptions.
- Electronic invoicing has already been mandatory for contracts with public administrations (> £3,000) since 1 March 2024.
- Only structured invoices sent via the Peppol network will be accepted; PDFs or paper copies will no longer be permitted.
- Financial penalties are provided for in the event of non-compliance, and there is a tax incentive for the purchase of invoicing software.
Why adopt electronic invoicing?
Beyond the obligation, electronic invoicing offers numerous advantages:
Authenticity & integrity
Digital signatures and timestamps guarantee the authenticity and integrity of invoices.
Automation & time savings
Structured data eliminates manual entry and speeds up invoicing processes.
Cost reduction & environmental friendliness
Less paper, printing and postage means savings and a reduced environmental impact.
Efficiency & fewer errors
Automated processes improve efficiency, reduce errors and improve cash flow.
Traceability & cash flow
Improved transaction traceability facilitates accurate payment tracking and optimises cash flow.
Interoperability & security
The Peppol network ensures secure and interoperable exchange of electronic invoices.
Factuo, your e-invoicing partner
Factuo natively integrates electronic invoicing via Peppol. With just a few clicks, you can create compliant invoices, send them and receive them automatically. Our solution is ready for the 2026 requirement and allows you to save time while remaining compliant.
Native integration of the Peppol network
Manual and automatic multisender
Approval of invoices
PEPPOL included in the Pro version • 30 days free
- Official article from the Belgian Federal Public Service Finance (efacture.belgium.be) specifying that all Belgian companies subject to VAT will have to exchange structured electronic invoices with each other from 1 January 2026 and reminding them that only a few exceptions are provided for.
- The same article details the e-invoicing obligation for B2G contracts published after 1 March 2024 and the ban on PDF or paper invoices.
- Article from hub.brussels emphasising that e-invoicing is more secure, faster and reduces errors and costs, and explaining that from 2026 only e-invoices via the Peppol network will be legal.
- Article from hub.brussels specifying that the obligation applies to all B2B transactions from 1 January 2026, while noting that B2C sales and certain micro-enterprises remain exempt.