Belgium announces mandatory B2B e-invoicing from 2026

Belgium recently announced that mandatory B2B e-invoicing will be introduced from January 1, 2026. This measure is intended to improve the efficiency of business transactions and reduce fraud. It means that companies in Belgium must use electronic invoices for their business transactions.

Belgium chooses Peppol

From January 1, 2026, all business transactions between taxable companies in Belgium must be invoiced electronically. This means that paper invoices and PDFs are no longer accepted for these transactions. Peppol is an e-invoicing network, although parties may make mutual agreements about alternative exchange (EDI).

What is Peppol?

An e-invoice (and other related documents, such as an order or a credit invoice) is characterized, among other things, by being sent via an e-invoicing network. The exchange of e-invoices takes place on secure networks. Because the sender and recipient are registered on such a network, there is no doubt about the origin of the e-invoice. The best-known open e-invoicing network is Peppol.

Click here to read more about Peppol.

Why is Belgium going to do this?

This measure is being taken to improve the efficiency of the invoicing process, reduce fraud and close the VAT gap. By requiring electronic invoicing, companies can process invoices faster and more accurately, helping to improve compliance with tax laws and regulations.

Who does this apply to?

Mandatory e-invoicing applies to all taxable companies in Belgium. Explicitly, the obligation only applies to Belgian companies, local subsidiaries of foreign companies and foreign companies with a VAT registration and a permanent office in Belgium.

The requirement means that every company, regardless of size, must switch to electronic invoicing for their business transactions from 2026.

Belgian customers of eConnect can now immediately set up all their processes as if all suppliers were already ready for e-invoicing by using our Scan & Recognize as a Service (SHaaS) during the implementation. In this way they temporarily create a hybrid environment. Invoices from suppliers that are still sent by email / PDF are converted to an e-invoice.

What does this mean for a Belgian entrepreneur?

In 2026, e-invoicing will become mandatory for Belgian companies. This means that all taxable companies (B2B) must have switched to electronic invoicing by then.

What does this mean for a Dutch entrepreneur?

For a Dutch entrepreneur who sells to a Belgian company, this obligation does not currently mean an immediate change in their invoicing process. As a Dutch entrepreneur you still have the option to send invoices to Belgian companies in the usual way, without being obliged to use electronic invoices. From 2026, Dutch entrepreneurs can assume that Belgian customers will be able to receive e-invoices due to the mandatory use of e-invoicing. It is advisable to do this as soon as possible, because e-invoicing via the Peppol network is safer and faster.

Please note that e-credit invoices require special attention. Unlike the Netherlands, Belgium does not allow negative or corrective invoices. This must always be in the form of a credit invoice.

eConnect aims to remove complexity from the process, so we arrange this for our customers.

What is an e-invoice

An e-invoice is an electronic invoice that must meet the same requirements as an invoice on paper or in PDF form. In an e-invoice, the data is always in a fixed location with a fixed coding, so that an e-invoice can be processed automatically.

Why e-invoicing

e-Invoicing via Peppol is fast, reliable and safe. Fast because invoices can be exchanged directly between ERP systems (accounting packages), reliable because the sender has been checked, and safe (compared to sending via e-mail, for example) because the exchange takes place on a secure network.

Electronic invoicing allows accounting packages to directly exchange financial information, allowing automatic processing.

What is the role of eConnect as a Peppol Service Provider?

As a Peppol Access Point, eConnect plays a crucial role in facilitating e-invoicing for eConnect customers. We ensure that our customers are connected to the Peppol network, a secure and efficient platform for the exchange of electronic invoices.

Both Belgian and Dutch companies can be completely unburdened by eConnect in connecting to Peppol.

Do you need more information? then plan an introduction.

Written by:

Mark Harmsma

Published:

5/31/2024, 12:43 PM

Last modified:

5/31/2024, 12:49 PM