As from 1 January 2026, all Belgian enterprises liable to VAT will have to use structured electronic invoices in their transactions with each other. These invoices are exchanged directly between the two enterprises' software systems. Sending a PDF invoice by e-mail or via a platform will no longer be enough.
You have a valid VAT number? In this case, this obligation also applies to your enterprise.
Do you only work for private clients? This obligation does not apply to invoices sent to these individuals. But be careful: you need to be able to receive structured electronic invoices from your suppliers. You must therefore adapt your systems in this regard by January 2026.
How does electronic invoicing work?
Structured electronic invoices will be sent via a decentralised network called Peppol. To send and receive your invoices, your invoicing or accounting software will establish a secure connection with this Peppol network to which your customer or supplier is also connected. Peppol can be compared to a telecommunications network. Thanks to this network, data is exchanged securely and in a structured way between the various applications.
Electronic invoicing is an essential part of managing your enterprise. Sending and receiving invoices digitally opens up a large number of possibilities in terms of automatic processing. But digitisation can also benefit you in many other areas. Just think of the automatic tracking of payments, e-invoice status updates, etc.
What software do I need?
You need software designed to work via the Peppol network. In recent years, a number of solutions have appeared on the market, aimed in particular at enterprises with a low volume of invoices. Whether you have many or few outgoing invoices, many or few incoming invoices, an ERP system or not: there's a solution for every enterprise.
A list of compliant software solutions already available is being drawn up in collaboration with AGORIA (technology enterprises). As soon as this list is available, you will be able to consult it on our website.
This list also includes solutions that can be used (partially) free of charge or at a limited cost. Is your current software not on the list? Don't worry, many suppliers are still working on such solutions. This list will certainly grow over the coming months. Would you like to find out more? Ask your software supplier what the best solution is for your case.
Software suppliers wishing to connect their software to the Peppol network can contact a certified service provider.
Enterprise that have launched a compliant software application on the market, can ask for this application to be included in the list of available compliant software applications that we will publish on our website. The first publication of the list is scheduled for early October 2024. The list is for end-user software only, not for service providers offering an integration solution.
Accompanying measure
To offset the costs you may incur in making technical adaptations, we have planned two tax support measures:
- As from 1 January 2025, the investment allowance for digital investments will rise to 20 %.
- For the 2024 to 2027 taxable periods, small SMEs and the self-employed people who use subscription formulas can mention an increased expense deduction of 120 % for invoicing programmes.
Further questions?
See the FAQs on electronic invoicing.
Over the coming months, we will be updating the website so that you can find all the information you need here.
A number of sectoral and cross-sectoral organisations representing contractors will also be organising information campaigns over the coming months to provide you with more information on this subject.
For technical support, you can contact your software supplier. If you use a public accountant for your accounting system, it is therefore best to contact them.
For general questions, please send an e-mail to e-invoicing@minfin.fed.be.
