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From January 1, 2026, structured electronic invoicing will be mandatory for Belgian companies in B2B relations (between VAT taxable persons).
🔧 What this means:
- You’ll need to use Peppol-compatible billing software.
- Invoices must be sent in a structured format, automatically readable by accounting software.
- PDFs or paper mailings will no longer be valid for B2B customers.
📤 In practice :
- You register with Peppol via a software application, which assigns you a unique ID.
- Your B2B customers must also be registered on Peppol.
- No need to exchange invoices by e-mail: everything goes through the network.
👥 For B2C customers:
- Structured electronic invoicing is not mandatory.
- You can continue to send PDFs (via the same software).
🌍 For foreign customers (outside Belgium):
- The obligation only begins in 2030 → PDF still permitted until then.
ℹ️ Even small businesses (special VAT regime) must invoice electronically, except those exempted under article 44 CTVA.
📩 Even without B2B customers?
- You still need to be registered with Peppol to receive invoices from your suppliers.
💰 Tax benefits :
- Expenses related to electronic invoicing (subscription, installation, training, etc.) are 120% deductible.
- Period: income years 2024 to 2027 inclusive.
- Software that can be amortized does not benefit from this deduction, but rather from an investment allowance increased by 20%.
✅ In a nutshell:
- Peppol invoicing mandatory for B2B from 2026.
- PDF still possible in B2C and abroad until 2030.
- Reinforced tax deduction to ease the transition.
