Since 1 January 2026, structured electronic invoicing has been mandatory for many business-to-business transactions in Belgium. For affected self-employed professionals and SMEs, an ordinary PDF invoice sent by email is no longer enough. What has changed, and how should you check your invoicing process?
What changed on 1 January 2026?
For most domestic transactions between Belgian VAT-liable businesses for which an invoice must be issued, a structured electronic invoice is now required. Structured means that the invoice data can be exchanged and processed automatically by compatible software. The rules include exceptions depending on the transaction and the parties involved.
A PDF can still be useful as a readable copy, but a PDF attachment alone does not satisfy the structured B2B requirement. The Belgian authorities explain the scope on the official e-invoicing portal.
What is Peppol and why does it matter?
Peppol is a network through which connected software providers exchange structured electronic documents. It is the standard route for Belgian B2B e-invoicing. Your accounting or invoicing software usually connects through an approved service provider.
You do not need to create XML invoice files manually. What matters is that your solution can issue, send, receive, process and securely store the required invoices. Ask your software supplier and accountant how this works for your business.
Which businesses are affected?
Many Belgian businesses registered for VAT fall within the obligation, including, in principle, businesses using the small-business VAT exemption scheme. Certain activities and transaction types are excluded. It would therefore be risky to assume that a particular legal structure automatically exempts you.
Do you only invoice private individuals? The B2B invoicing requirement does not apply to the invoices you issue to those consumers. Nevertheless, you generally need to be able to receive structured e-invoices from your VAT-liable suppliers, subject to the relevant exceptions.
What changes in your day-to-day administration?
New software is only part of the transition. Reliable e-invoicing also requires accurate customer and supplier details, a method for checking duplicate invoices, and sensible procedures for approvals and payments.
- Sending: can your software generate valid structured invoices and transmit them through a compatible channel?
- Receiving: can authorised staff access the original incoming invoices?
- Verification: are company numbers, VAT information, amounts and bank details correct?
- Accounting: how are outgoing and incoming invoices shared with your accountant and entered into your books?
- Retention: can the original structured invoice be kept for the applicable legal retention period, with a readable version when required?
- Payments: can you identify outstanding invoices and avoid duplicate processing?
Five questions for your accountant or software provider
- Which invoices does our company send or receive, and which are subject to the Belgian B2B obligation?
- Can our current software send and receive invoices through Peppol?
- Who deals with rejected invoices, validation errors and incomplete supplier data?
- How will invoices flow into our accounting without duplicate entry?
- How will we retain the structured originals and provide safe access to the records?
Frequently asked questions
Can I still attach a PDF to an e-invoice?
Yes. An additional readable PDF may be useful. For a transaction within the mandatory B2B scheme, the PDF is not a substitute for the structured invoice.
Do I need to ask every customer for their Peppol ID?
Not necessarily. A compliant provider or software package can often help identify and reach a registered recipient.
What if I only sell to consumers?
You do not need to issue structured e-invoices for ordinary B2C transactions under the B2B requirement. Receiving supplier invoices may still require adaptation.
Do I need to retain the original structured invoice?
Yes. Belgian rules require the structured original to remain available; its legibility must also be ensured, for example through a viewer or a protected readable representation.
Can my accountant help?
An accountant can help align invoicing, bookkeeping and administrative procedures. The specific support is agreed in your engagement.
Link your e-invoicing and bookkeeping
Electronic exchange can reduce repeated data entry, but reliable bookkeeping still requires appropriate checks. Verheyen Accountants supports businesses in Reet (Rumst) and the surrounding area. Learn about bookkeeping services or contact the office.
Sources: Official Belgian government B2B e-invoicing FAQ and the mandatory structured e-invoicing overview. General information checked in October 2026; individual situations and exceptions need review.