Electronic Invoicing in Belgium: Obligations and 2026 Timeline

Electronic Invoicing: What Are We Talking About?

Electronic invoicing (e-invoicing) doesn't simply mean sending a PDF by email. It involves an automated exchange of structured data between the sender's and recipient's IT systems, in a standardized format.

What Changes

The Legal Framework in Belgium

The Law of 6 February 2024

Belgium adopted the B2B electronic invoicing obligation with a progressive timeline:

Who Is Affected?

All VAT-registered businesses in Belgium for their domestic B2B transactions:

• Companies (SRL, SA, SC, etc.)
• Self-employed individuals
• VAT-registered non-profits (ASBL)
• Belgian branches of foreign companies

Exemptions

• B2C transactions (to individual consumers)
• Exports and intra-Community supplies (specific regime)
• Flat-rate schemes (small businesses below threshold)
• Exempt real estate transactions

The Peppol Standard

What Is Peppol?

Peppol (Pan-European Public Procurement OnLine) is the network and standard chosen by Belgium for electronic invoicing. It ensures interoperability between all accounting software.

How Does It Work?

Peppol Advantages

• Standardization: one format for all businesses
• Interoperability: works between all compatible software
• Security: encrypted and authenticated transmission
• Traceability: automatic delivery receipts
• International: used across Europe

How to Prepare?

Step 1: Check Your Accounting Software

Major Belgian Peppol-compatible software:

• Exact Online: compatible
• Octopus: compatible
• Yuki: compatible
• Billit: compatible
• Horus: compatible
• Bob50/Sage BOB: update needed
• WinBooks: compatible

Step 2: Register on the Peppol Network

• Obtain a Peppol identifier (based on your CBE number)
• Configure your Access Point (via your software or a provider)
• Test sending and receiving test invoices

Step 3: Adapt Your Processes

• Train your staff on the new procedure
• Update your general terms and conditions
• Inform your clients and suppliers
• Plan a transition period (dual sending)

Step 4: Digital Archiving

Electronic invoices must be kept for 10 years in their original format (no paper printout):

• Guaranteed integrity (no modification possible)
• Ensured readability throughout the retention period
• Accessibility for tax audits

Benefits for Your Business

Financial Gains

• Cost reduction: up to 60-80% savings per invoice
• No printing, no postal sending
• Reduced encoding errors
• Faster payment cycles

Operational Gains

• Automation: no more manual encoding
• Speed: instant receipt
• Reliability: fewer errors, fewer disputes
• Visibility: real-time invoice tracking

Savings Estimate

Penalties for Non-Compliance

The FPS Finance provides for progressive penalties:

• Warning initially
• Administrative fine: possibility of proportional fines
• VAT deduction refusal: if the invoice is not in the required format
• Enhanced tax audit: increased risk of verification

Conclusion

Need help complying with electronic invoicing? LegalBelgique supports you through the transition: software selection, Peppol registration, team training, and accounting process compliance.