E-invoicing becomes mandatory in 2026, are you ready?

On 1 January 2026, Belgium will switch to structured e-invoices for almost all B2B transactions between VAT-registered businesses. Paper or PDF invoices will no longer be accepted: invoice data must be exchanged in EN 16931 format and be able to be sent and received via the Peppol network. That may sound technical, but for SMEs and start-ups, it is above all an opportunity to automate invoicing, avoid errors and get paid faster.

Want to activate now and send your first e-invoice?

Electronic invoicing in Belgium: what changes?

From 2026 onwards, you will have to provide structured e-invoices (EN 16931/Peppol BIS) for B2B customers. You must also be able to receive and process your incoming invoices in the same format. The obligation applies based on the invoice date: every invoice issued on or after 1 January 2026 that falls within the scope must be drawn up in accordance with the new measure.

Do all SMEs and freelancers need to e-invoice?

It is particularly important to bear in mind that there is a big difference between B2B and B2C.

• Yes, it is mandatory for B2B: e-invoicing is the norm for transactions between Belgian VAT payers.
• No, it is not mandatory for B2C: if you supply to private individuals, e-invoicing is not mandatory.
• B2G: invoicing the government via e-invoicing is already mandatory.

E-invoicing isn’t an IT party - it’s about making your invoicing flow smarter. Get Peppol-ready today and you’ll notice the difference tomorrow: fewer errors, faster processing, faster payments.

Nnaji Owoh, Inside Sales Representative at Combell

Who is exempt from e-invoicing?

• Companies that are not established in Belgium but do have a Belgian VAT number are exempt from the Belgian B2B obligation.
• B2C invoices (private individuals) are not covered by the new regulations.
• Specific exceptions from the VAT code continue to apply (e.g. certain exemptions): check with your accountant to see how your situation is structured.

Why is e-invoicing becoming mandatory?

In short: less hassle, less fraud, more time for coffee.

➡️ Combating fraud and closing the VAT gap

E-invoices enable faster and more reliable reporting. This allows governments to combat VAT fraud and reduce the VAT gap.

➡️ Efficiency, less administration and data quality

Structured data (UBL/CIUS) means less manual work, fewer errors and better data for your accounting and reporting.

➡️ Faster payments and healthier cash flow for SMEs

Because invoices are automatically validated and delivered, you see status updates faster and reduce your DSO (Days Sales Outstanding).

➡️ Preparation for real-time VAT reporting (EU/ViDA)

The EU is reforming VAT rules (ViDA) towards real-time reporting for intra-Community transactions and a 10-day rule for issuing invoices. E-invoicing is the basis for connecting to this smoothly.

Why is Peppol mandatory in Belgium?

Belgium has chosen Peppol as the standard network for the secure and integrable exchange of e-invoices. In concrete terms, you must be able to send and receive e-invoices via Peppol.

Your invoicing software uses a Peppol Access Point (directly or via your provider) for this purpose, which validates your documents and delivers them to the correct recipient.

Is Peppol also mandatory for liberal professions?

Yes, if they are subject to VAT and invoice within the B2B market. Liberal professions (e.g. solicitors, doctors, architects) are subject to the same obligation as other VAT-registered entities as soon as they invoice other VAT-registered companies.

And is Peppol also mandatory in Europe?

The EU requires e-invoicing and digital reporting, especially for cross-border transactions. Member States are free to make their own choices for domestic invoices.

Belgium has explicitly chosen Peppol as the standard network for domestic B2B, while other countries are following a similar path but with their own timing. If you work internationally, choose software that is Peppol-proof and supports other formats where necessary.

Step-by-step plan: how to prepare for the transition to Peppol and e-invoicing?

1️⃣ Choose Peppol-ready software (both Access Point and validation)

Select a solution with certified Peppol Access Point, EN 16931/Peppol BIS validation, status notifications and secure exchange. Combell's B2Brouter is an excellent tool for this and integrates easily with SME tools.

2️⃣ Check your data fields (CIUS/UBL), numbering and corrective invoices

Work with your accountant to determine which fields are mandatory (VAT numbers, bank account number, order references, VAT exemptions, discounts, etc.). Define number series and ensure that credit notes (corrections) always refer to the original e-invoice.

3️⃣ Integrate Peppol with your accounting/ERP (e.g. API/SFTP/connector)

Ensure a seamless link so that sales and purchase invoices are automatically entered into your accounts. Also test import/export and archiving.

4️⃣ Test, train and inform suppliers/customers

Prevention is better than cure! This way, you can avoid surprises on 1 January 2026 (or a tricky VAT question on Friday afternoon).

5️⃣ Archiving and retention periods (unchanged, but optimised)

The tax retention periods do not change as a result of e-invoicing, but you can organise them more intelligently (version management, audit trail, retention policy, access rights).

Important: fines and tax support measures

❌ You will receive fixed fines if you do not comply with the rules on e-invoicing

The Royal Decree of 8 July 2025 links fines to non-compliance (e.g. structural inability to send/receive or repeatedly issuing incorrect invoices). This means you will pay at least 1,500 euros for a first offence.

Double-check with your accountant if you want certainty about the exact amounts and any thresholds that apply to your situation.

✅ You can count on digital investment relief and software relief (2024–2027)

• 20% investment relief for digital investments.
• 120% cost deduction for subscriptions to e-invoicing software and consultancy costs incurred to become compliant. Useful for start-ups and small companies. Right?

Peppol mandatory: read these common misconceptions

Checklist: 10 quick wins to start e-invoicing today

Print this list and hang it above the coffee machine; go through the ten checkboxes and you're done. 😉

Ready for e-invoicing with Combell's B2Brouter

Would you like your invoices to automatically comply with the relevant Belgian or international guidelines? So that you are always in compliance with the law?

Combell helps you get started quickly with B2Brouter: a Peppol-certified solution with validation, status notifications and links. You can activate B2Brouter in your control panel (for existing customers) or tick it in the checkout (for new customers) and add it to your shopping cart for free.

With B2Brouter, you can easily set up a complete Peppol flow: creation, validation, sending and status notifications in a single dashboard. As a Combell customer, you also receive a 20% discount.

Nnaji Owoh, Inside Sales Representative at Combell

How B2Brouter works in a nutshell

Validation, sending and status notifications

You create your invoice in B2Brouter, after which the EN 16931/Peppol BIS validation takes place. The invoice is then sent via your Access Point. You can see status updates (delivered, accepted/rejected) in a single dashboard.

International invoices and growth towards e-reporting

B2Brouter supports international formats and Peppol exchange. This allows you to smoothly transition to EU e-reporting in 2030 without vendor lock-in. That's a smart approach!

Your accountant will be grateful (and may even treat you to something nice).

Frequently asked questions about e-invoicing (PEPPOL)