In a matter of weeks, an important change is coming to invoicing in Belgium: from 1 January 2026 onwards, businesses that are subject to VAT will be obliged to use structured electronic invoices (e-invoices) for transactions with other such businesses. What does that mean, what do you need to know, and what do you have to do and when?
What exactly is e-invoicing?
At present, many invoices are created in Word or Excel, converted to a pdf and then sent by email. The impeding e-invoicing rules will change that: the aim is to standardise and structure electronic invoices, so that all the invoicing details, such as the supplier, customer, amounts, VAT and descriptions, will be put into a fixed structure that allows accounting or ERP software to read and process them automatically.
The big wins from e-invoicing of this kind are, of course, less manual input, faster and more reliable exchanges, fewer errors and a better integration between invoicing and accounting.
A crucial technical element is the secure network through which these electronic business documents will be exchanged. Belgium will use Peppol (Pan-European Public Procurement Online).
Who does this obligation apply to?
E-invoicing applies to all Belgian businesses that are subject to VAT and send invoices to other businesses. So it includes SMEs, self-employed people and large companies. Even those that only receive invoices will need to ensure that their systems are compatible with Peppol.
Exceptions do apply for outgoing invoices to private citizens and for transactions in which at least one of the parties is not subject to VAT.
How to tackle the change step by step
To avoid having to rush through the switch to e-invoicing at the last minute in December, it’s smart to start preparing now. The step-by-step plan below will help you take a structured approach over the coming weeks.
Step 1: Identify your current processes
Start by mapping out how invoicing happens today in your organisation. What software is used to send and receive invoices? Which of your employees are involved? Which systems do your customers and suppliers use? A clear overview will form the basis of all the following steps.
Step 2: Check the software
Look into whether your current invoicing or ERP system is ready for e-invoicing. Find out if this system can create and receive structured e-invoices in the correct format (i.e. XML according to the European standard). Sometimes extra elements are needed. Also check whether you already have access to the Peppol network.
Step 3: Align your actions with those of your customers and suppliers
E-invoicing can only be genuinely efficient if your customers and suppliers are ready for it as well. Check whether they can send or receive e-invoices yet and which platform or protocol they use. That will prevent technical mismatches and avoid extra work further down the line.
Step 4: Start the test phase
Are you still lacking the right software for e-invoicing? If so, now is the time to choose a suitable supplier or service provider. Then start testing sending and receiving invoices, so you can identify any sticking points in good time.
Step 5: Provide training
New processes demand clear communication. Ensure your accountants, financial staff and other people involved know what is going to change. Provide training sessions on how they should use the new software, what checks are required, what validation exist (correct codes, obligatory fields, consistency) and how they should deal with error messages.
Step 6: Complete the switch by 1 January 2026
All invoices must comply with the new e-invoicing standard by the date when the law comes into force. Make sure you have transitioned entirely by then, so that your invoicing can continue uninterrupted.
Change is coming soon!
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Obligatory e-invoicing is no longer something far away on the horizon, but a real change that is coming soon, with a hard-and-fast start date (1 January 2026) for Belgian businesses subject to VAT which are involved in B2B transactions. The transition requires preparation in both technological and organisational terms, but it also offers opportunities: greater efficiency, fewer errors, better alignment between invoicing and accounting systems and a strong signal to customers/suppliers that you are ready for the digital future.
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