Mandatory e-billing from January 1, 2026: what you need to know
From January 1, 2026, electronic invoicing will be mandatory in Belgium for all B2B transactions between VAT-registered parties.
What’s the difference?
- PDF invoices sent by e-mail will no longer be considered valid.
- Only structured electronic invoices (UBL format) sent via the Peppol network will be accepted.
- This system enables invoices to be processed automatically and securely, for both sender and recipient.
Who’s concerned?
- All VAT taxable persons established in Belgium (including self-employed persons under the exemption system).
- Goods and services transactions carried out in Belgium and subject to VAT.
- The liberal professions will also have to invoice via Peppol, but only to other taxable persons (not private individuals).
What are the penalties for non-compliance?
If you are unable to send or receive e-bills by January 1, 2026, the authorities may impose fines:
- 1,500 for a first offence
- 3,000 for a second
- 5,000 from the third
(a period of three months is allowed between each infringement).
A tax boost
Until the end of 2027, the self-employed and small companies can benefit from a 120% tax deduction on their investments in software or e-invoicing solutions.
How do you prepare?
- Check that your accounting software is compatible with the Peppol network.
- Anticipate the transition now to avoid any difficulties in 2026.