As of 1 January 2026, all transactions between VAT-liable businesses in Belgium must use structured electronic invoicing. Traditional PDF files or paper invoices sent by e-mail will no longer be considered legally valid.
The PEPPOL network will become the mandatory infrastructure for transmitting invoices in UBL/XML format. This reform aims to increase transparency, improve the fight against VAT fraud and bring accounting processes to a higher level of digital efficiency.
For companies of all sizes, the shift is an opportunity to streamline processes, reduce manual errors and enhance overall financial administration. As Emmanuel Degrève, president of the Belgian Institute of Accountants and Tax Advisors, states: « This is where the major revolution lies. For many self-employed workers or micro-businesses, this is no longer a simple adjustment; it is almost a real cultural shock. »
While some testimonials highlight remaining technical challenges, starting early is strongly encouraged. The legislation provides for fines ranging from €1,500 to €5,000 in case of non-compliance, making timely preparation essential.
Professional associations support a pragmatic, flexible transition, but emphasise that businesses who prepare now will experience a much smoother and more beneficial adoption of e-invoicing.
Our mission as accountants is to organize and oversee your accounting in an essential way, ensuring the accuracy of the numbers and meeting your information needs with confidence.
