Electronic invoicing: is your Belgian business ready?

In brief

A PDF is no longer enough. Between VAT-registered businesses in Belgium, the invoice now travels as structured data. Your software creates it, the Peppol network carries it and your customer's software reads it. This electronic invoicing has applied since 1 January 2026.

What the law requires

The Act of 6 February 2024 amended the Belgian VAT Code to that end. It makes electronic invoicing compulsory for B2B transactions between taxable persons established in Belgium. Two obligations go together.

• Issuing structured invoices.
• Receiving and processing those same invoices.

A PDF file sent by email therefore no longer meets the legal definition. It remains a picture of an invoice, which the customer has to key in by hand.

PDF or structured invoice: what is the difference?

A structured invoice contains data that a machine can read. Each field has a fixed place: number, date, amounts, rates and identifiers. The format follows the European standard EN 16931. In Belgium, the Peppol BIS Billing format serves as the reference.

In practice, electronic invoicing removes manual re-entry. The customer's software reads the file and prepares the accounting entry. The accountant checks instead of typing.

Who must switch to electronic invoicing?

The obligation covers taxable persons established in Belgium. It targets their sales to other Belgian taxable persons.

• Companies, for example an SRL, an SA or an SC.
• Self-employed people who charge the tax.
• Non-profit associations, for their taxable economic activities.
• Belgian branches of foreign companies.

Some transactions remain outside the scheme.

• Sales to private individuals.
• Sales to customers established abroad.
• Invoices to public bodies, which follow their own channel through the Mercurius platform.

Even under the small business exemption, prepare to receive structured invoices. Your accountant can confirm your exact situation.

Peppol in practice

Peppol works like a secure postal network for invoices.

Peppol thus forms the backbone of electronic invoicing in Belgium. Most business software packages already include an access point. You then have nothing to install. Simply check that your business appears in the Peppol directory.

Your six-step action plan

Switching to electronic invoicing mainly takes method.

A self-employed person with twenty invoices a month often completes this plan in a day. An SME with many purchase flows should rather plan a few weeks.

Archiving and audits

Electronic invoicing also requires digital archiving. Keep each invoice in its original format for ten years. A paper printout does not replace the structured file. Your system must guarantee the integrity and readability of the data throughout that period. During an audit, the tax authority may ask for quick access to the files.

Penalties for non-compliance

Ignoring electronic invoicing exposes you to administrative fines. The law provides for heavier amounts for repeat offences. A non-compliant invoice can also complicate your customer's position. That customer will then ask for a correct invoice before paying. Compliance therefore also protects your collection times.

What electronic invoicing changes for you

• Less manual entry and fewer keying errors.
• Immediate receipt, hence a shorter payment cycle.
• Precise tracking of every invoice sent or received.
• Faster matching between invoices, payments and accounts.

For your cash flow, these gains count. Invoices that move faster often get settled sooner. A financial forecast helps you track the effect on your receipts.

Common mistakes

These mistakes slow down your electronic invoicing.

• Continuing to send PDFs to Belgian business customers.
• Forgetting the receiving side, while your suppliers also send Peppol files.
• Leaving customer data incomplete, such as a wrong enterprise number.
• Archiving only a printed version.

In short

Structured electronic invoicing has covered B2B sales between Belgian taxable persons since 2026. Choose Peppol-compatible software, test your flows and archive the files for ten years. For the texts and frequently asked questions, visit the FPS Finance website. Also keep an eye on your other deadlines, such as the periodic return and the accounting obligations of your business.