The bill approved on January 17, 2024 introduces the obligation, from January 1, 2026, to issue structured electronic invoices for transactions between VAT-registered parties in Belgium (B2B). This means that it will no longer be possible to send PDF invoices by e-mail in this context.
Current situation (2024)
Since 2013, it has been possible to send electronic invoices in any format, including PDF, as long as the customer agrees and authenticity, integrity and legibility are ensured.
New for 2026
B2B invoices will have to be issued in a structured format enabling automated processing. This applies to Belgian taxable persons and foreign companies with a permanent establishment in Belgium, with the exception of lump-sum taxable persons, those in bankruptcy or totally exempt (art. 44 CTVA).
B2C transactions, small businesses, agricultural enterprises and flat-rate taxpayers are not affected by this obligation.
PEPPOL
Invoices will be exchanged via the decentralized PEPPOL network, already used for B2G (government) invoicing. This system ensures a secure, structured exchange between the parties involved.
Exceptions
Cross-border transactions are not affected, and the obligation will also apply to credit notes and amending documents.
The aim is to facilitate automated invoice processing, while excluding certain categories of transactions and taxable persons.