From 1 January 2026, electronic invoicing (e-invoicing) will be mandatory for nearly all B2B transactions between VAT-registered companies in Belgium. Although this legislation is being implemented very broadly, there are some specific exceptions where companies are not required to send or receive structured electronic invoices.
E-invoicing is the electronic sending and receiving of invoices in a structured XML format, such as UBL (Universal Business Language). These invoices are fully automatically read and processed by the software, resulting in faster processing, more secure delivery, fewer errors and greater transparency.
A well-known e-invoicing method is Peppol, the international network that is also promoted by the government and will play a key role in the transition to mandatory electronic invoicing.
The e-invoicing legislation applies to every Belgian VAT-registered company that carries out B2B transactions. This means that every company – from the largest to the smallest – that supplies goods or provides services to other Belgian VAT-registered companies must switch to e-invoicing. This applies regardless of the sector in which the company operates.
Although the legislation is being rolled out broadly, there are some specific exceptions:
For the vast majority of companies, the obligation does apply. This means that timely preparation is crucial to be ready for 1 January 2026.
It is important to start preparing your invoicing processes and systems now. This means for example:
By starting this preparation in time, you avoid stress and complications when the legislation takes effect and ensure that your company continues to operate smoothly under the new regulations.
Knowledge Base