E-invoicing Frequently Asked Questions
This FAQ guide addresses the most common questions regarding e-invoicing in Belgium, covering everything from basic definitions and compliance timelines to technical specifications and financial benefits. Whether you're just starting to explore e-invoicing or looking to optimize your existing system, these frequently asked questions will help you navigate Belgium's e-invoicing landscape with confidence.
E-invoicing isn't just a legal requirement—it's an opportunity to streamline your financial processes, reduce errors, and potentially benefit from tax deductions.
Our experts at BDO Belgium are ready to guide you through every step of your e-invoicing journey.
E-invoicing requires businesses to create and exchange invoices in a structured electronic format that enables automatic processing by accounting software. Unlike PDFs or scanned documents, true e-invoices contain structured data that your system can process automatically, eliminating manual data entry.
The Belgian government is implementing mandatory e-invoicing in phases:
After this transition date, simply sending PDF invoices will no longer meet compliance requirements for B2B transactions in Belgium. Businesses will need to adopt a solution that supports structured e-invoice formats.
Belgium has adopted the European Peppol network for e-invoicing, ensuring invoices work seamlessly across borders while meeting local requirements.
Our multidisciplinary team combines Digital, Tax & Legal expertise to create a personalised e-invoicing transition plan.
The new e-invoicing requirements will impact most businesses operating in Belgium but will affect different business types on specific timelines.
If you work with government entities (B2G):
If you operate as a Belgian VAT-registered business:
If you are a foreign company with an establishment (branch/sub) in Belgium with a Belgian VAT registration:
Currently, some transactions remain exempt:
The EU is planning to extend e-invoicing requirements to cross-border transactions by 2030. As such, businesses should prepare by implementing compliant e-invoicing systems capable of creating, sending, and receiving structured electronic invoices via the Peppol network before their applicable deadline.
BDO's e-invoicing specialists can assist you in developing a tailored implementation timeline.
Contact us for personalised guidance
Currently, international transactions are exempt from Belgium’s immediate e-invoicing mandate, giving more flexibility for international business:
While international transactions have a longer timeline, implementing a comprehensive e-invoicing solution now brings tangible benefits across all operations. Businesses that take a proactive approach typically experience reduced processing costs, fewer errors, faster payment cycles, and improved cash flow management.
Our experts have deep understanding of both Belgian and international e-invoicing requirements.
The implementation timeline for e-invoicing varies significantly based on the size of the company, the complexity, and the existing systems - there's no one-size-fits-all.
For small and medium-sized businesses using modern Belgian accounting software:
For businesses using an older, non-cloud Belgian accounting software:
For large companies with complex ERP systems:
E-invoicing is not merely a technology project but a comprehensive business transformation affecting multiple departments and requiring clean, standardised data. Starting early gives businesses the time to implement a solution that fits their specific needs rather than rushing to meet compliance deadlines.
BDO's experts can assess your setup and define a streamlined implementation plan that meets compliance deadlines.
The investment required for e-invoicing implementation varies substantially depending on the size of the company and the complexity of the systems. Regardless, implementing e-invoicing in Belgium requires budgeting for both one-time implementation costs and ongoing operational expenses across several key categories.
For SMEs using modern Belgian cloud accounting software:
For businesses using older accounting systems:
For large companies:
While the upfront investment may seem significant, many businesses discover that e-invoicing provides a positive return by reducing administrative overhead, eliminating paper and postage costs, minimising errors, and improving cash flow through faster payment cycles.
Our experts can create a detailed cost analysis and help you make the most of the tax incentives.
Belgium offers two valuable tax advantages to help offset e-invoicing implementation costs:
Enhanced investment deduction of 20%:
Applies to investments in purchasing and implementing e-invoicing tools.
Makes your total investment 120% tax-deductible.
Covers hardware and software purchases needed for compliance.
Increased cost deduction of 120%:
Applies to ongoing expenses such as licenses, training, and subscriptions.
Available during tax years 2024-2027.
Particularly beneficial for subscription-based e-invoicing solutions.
These tax advantages significantly reduce the effective cost of your e-invoicing implementation. Your tax advisor at BDO can help you structure your investment to maximise these benefits while ensuring full compliance with Belgian tax requirements.
Our tax and digital experts can help you structure your investment strategically to maximise savings.
Belgium's e-invoicing requirements follow European standards, with specific format and security specifications:
Format requirements:
E-invoices must use structured XML files following the UBL (Universal Business Language) format.
They must comply with the European standard EN16931 for electronic invoicing.
Most Belgian businesses will use the Peppol BIS 3.0 format, which is the standard implementation.
Network requirements:
E-invoices must be transmitted via the secure Peppol network.
The system needs to support automated data exchange without manual intervention.
Integration capabilities with accounting and ERP systems are essential for efficiency.
Security and integrity elements:
The solution must ensure authenticity of origin (clear identification of who issued the invoice).
Content integrity must be maintained (preventing unauthorised modifications).
Invoices must remain human-readable throughout their retention period.
A reliable audit trail must link invoices to actual deliveries of goods or services.
The technical complexity varies based on the current systems. When using a modern Belgian accounting software, most of these elements may already be built in. For customised or older systems, more extensive adaption might be needed to achieve compliance with Belgium's mandatory e-invoicing requirements while enabling the efficiency benefits of automated processing.
Our digital experts can assess your current setup and guide you through the compliance process.
Recipient consent requirements for electronic invoicing in Belgium vary based on transaction type and timing, with significant changes coming in January 2026.
Current requirements (until December 31, 2025):
Recipient consent is generally required for all electronic invoices in Belgium.
Registration on the Peppol network is considered implicit consent. Every tool has the possibility to check if the recipient has identified themselves on Peppol.
Recipients can currently refuse electronic invoices and request paper invoicing.
Requirements after mandatory implementation (from January 1, 2026):
For B2B transactions between Belgian VAT-registered companies: recipient consent is no longer necessary as structured e-invoicing becomes mandatory.
For B2C transactions: recipient consent remains required, with paper invoicing remaining a valid alternative.
For international transactions: explicit agreement from the recipient is still necessary, with format and transfer methods determined through bilateral consultation.
The elimination of the consent requirement for domestic B2B transactions simplifies the transition to e-invoicing. After January 1, 2026, Belgian businesses cannot refuse compliant structured electronic invoices from other Belgian businesses.
For transaction types where consent remains required, businesses should maintain clear documentation of recipient preferences.
Our team can help you navigate the changes and ensure smooth compliance before and after 2026.
While specific Belgian regulations don't detail comprehensive e-invoice error handling procedures, standard electronic invoicing processes typically follow established correction protocols based on the error type and detection stage.
Common e-invoice error handling approaches:
Validation errors: most e-invoicing systems perform automatic validation checks before submission, flagging format or data errors for immediate correction.
Rejected invoices: recipients may reject non-compliant e-invoices, requiring the sender to issue a corrected version with reference to the original.
Post-transmission corrections: for errors discovered after successful transmission, formal credit notes and new corrected invoices are typically required rather than simply modifying the original.
Rejecting an invoice: if the recipient doesn’t accept the invoice, they need to contact the issuer directly, it’s not possible to reject the invoice via Peppol.
Error prevention mechanisms:
Structured formats like UBL and the Peppol network significantly reduce error likelihood through standardisation.
Automated data validation helps ensure compliance with Belgian e-invoicing requirements.
System integration minimises manual data entry errors.
For official guidance on Belgian e-invoicing resources, errors can be reported to e-invoicing@minfin.fed.be. Businesses implementing e-invoicing should establish internal verification procedures and error correction workflows before the 2026 mandate to minimise compliance risks and potential penalties associated with incorrect invoicing.
Our process optimisation specialists can help you implement effective verification procedures.
Belgium’s e-invoicing rollout follows a phased approach with mandatory deadlines spread across 2024-2030, with key milestones for different transaction types and reporting requirements.
Current and upcoming deadlines:
March 2024: e-invoicing became mandatory for B2G (Business-to-Government) transactions for public contracts exceeding €3,000.
January 1, 2026: structured e-invoicing becomes mandatory for B2B transactions between Belgian VAT-registered companies.
Paper and PDF-only invoices will no longer be permitted for these transactions.
Implementation based on Peppol BIS 3.0 standard.
January 2028: Implementation of near real-time e-reporting system.
Automatic transmission of invoice data to tax authorities.
Integration with cash registers and payment systems.
Related EU "VAT in the Digital Age" (ViDA) timeline:
2025: expected adoption of EU directives supporting ViDA.
January 2028: mandatory cross-border e-invoicing across EU.
June 2030: full integration deadline for all EU member states.
Businesses should prioritise compliance with the January 2026 B2B mandate while monitoring developments in the e-reporting system requirements for 2028.
Our team can help you plan and implement a smooth transition for each phase of the e-invoicing rollout.
The Belgian government has introduced two key financial measures to help businesses manage the mandatory transition to e-invoicing by January 2026:
Enhanced Investment Deduction
Available to all businesses making qualifying digital investments.
Increased to 20% for digital investments starting January 1, 2025.
Applies to hardware and software purchases needed for e-invoicing compliance.
Special Cost Deduction of 120%
Specifically designed for small SMEs and self-employed individuals.
Available during tax years 2024-2027.
Applies to subscription-based invoicing programs.
Covers additional costs for existing software subscriptions related to e-invoicing.
Requires e-invoicing costs to be separately itemised on invoices.
These support measures aim to offset the technical adaptation costs, particularly for smaller businesses and self-employed individuals implementing e-invoicing systems.
Our experts can guide you in securing these tax incentives and structuring your investments.
Belgium has adopted a phased implementation approach for e-invoicing, but each deadline represents a firm compliance requirement.
Phased implementation timeline:
March 2024: mandatory e-invoicing for B2G transactions for public contracts valued at €3,000 or more.
January 1, 2026: mandatory structured e-invoicing for B2B transactions between Belgian VAT-registered entities.
January 2028: introduction of near real-time e-reporting system.
While the overall implementation spans several years (2024-2028), each deadline is strict with no additional grace periods. After January 1, 2026, paper and PDF invoices will no longer be accepted for domestic B2B transactions between Belgian VAT-registered businesses.
BDO's phased implementation approach ensures you meet deadlines with confidence.
Yes, companies can continue using their existing EDI (Electronic Data Interchange) systems for Belgium's mandatory e-invoicing provided they meet specific compliance standards and format requirements.
Compliance requirements for EDI systems:
Must generate invoices compatible with the Peppol BIS 3.0 standard (required from January 2026).
Must adhere to specific European standards.
Must ensure technical requirements for authenticity, integrity, and legibility.
Must be capable of structured electronic format exchange (as paper and PDF invoices will no longer be accepted).
Steps to verify EDI compliance:
Contact EDI solution provider to confirm compliance with Belgian e-invoicing regulations.
Assess if current implementation supports the required European standard EN 16931.
Determine if system upgrades are needed to meet Peppol BIS 3.0 requirements.
Many businesses already rely on automated message exchange through EDI. They can maintain their existing infrastructure with appropriate verifications and updates, which can be more efficient than implementing an entirely new system.
Our technical specialists can evaluate your existing infrastructure and identify necessary upgrades.
The Peppol network forms the backbone of Belgium’s e-invoicing system, providing robust protection through authenticated access, encrypted transmission, and certified service providers.
Key security features:
Closed network environment, requiring verified participant registration.
Access Point certification, ensuring only authorised service providers can connect.
Digital signature capabilities, verifying invoice authenticity and detecting tampering.
End-to-end encryption, protecting sensitive financial information during transmission.
Standardised security protocols, following European cybersecurity best practices.
Fraud prevention advantages:
Significantly reduced phishing risk compared to email-based invoice delivery.
Verification of sender and recipient identities before processing transactions.
Immutable audit trails documenting complete invoice lifecycles.
Complementary security measures:
Business-level internal controls for authorisation and verification.
Company-specific access management defining who can issue and approve invoices.
Bilateral security agreements with trading partners for enhanced protection.
This structured security approach makes e-invoicing substantially more secure than traditional invoicing methods, protecting businesses from common fraud scenarios while ensuring data privacy compliance.
BDO's digital security experts can ensure your e-invoicing implementation prioritises data protection.
Develop your security assessment and implementation strategy
Verifying e-invoicing compliance involves several key elements that vary depending on the size of the business and the existing systems. For most businesses, compliance verification isn't something to handle entirely on their own.
Basic verification components:
Confirmation that the system can create and process structured electronic invoices.
Ability to connect to the Peppol network (either directly or through a service provider).
Proper handling of all required invoice data fields.
Controls ensuring invoice authenticity and preventing tampering.
For businesses using modern accounting software:
The software provider will likely handle much of the technical compliance.
The focus should be on properly configuring the e-invoicing features.
Testing both sending and receiving e-invoices with business partners.
For businesses with more complex needs:
Technical compliance becomes more intricate with custom or legacy systems.
Regular audits may be necessary to ensure ongoing compliance.
Specialised expertise is typically needed for comprehensive verification.
Starting January 1, 2026, only properly structured e-invoices will allow VAT deductions for B2B transactions in Belgium. This makes compliance verification an essential business priority.
BDO’s e-invoicing specialists can assess your setup, identify compliance gaps, and create a roadmap to meet the 2026 deadline.
Selecting the right approach to e-invoicing depends on the size of the business and the existing systems. A lot of businesses won't need to select a standalone Peppol service provider, as the chosen invoicing and accounting solutions often include a seamless link to a preferred access point which can be activated relatively fast.
Understanding the Peppol network:
Peppol provides a secure infrastructure for exchanging e-invoices.
Access Points are certified entry points to this network.
E-invoicing solutions need to connect to an Access Point, either directly or through a service provider.
Key selection criteria:
Confirm Peppol certification and compliance with European standard EN 16931.
Evaluate ease of integration with existing business systems.
Consider scalability to accommodate for business growth.
Assess the provider's support services and implementation assistance.
Our experts can guide you in choosing the best solution for your business needs.
Non-compliance with Belgium's e-invoicing mandate carries significant financial and operational consequences that could impact your business after January 2026:
Financial penalties:
Business consequences:
These penalties apply when suppliers are VAT-taxable persons established in Belgium, customers have a Belgian VAT number, and the transaction involves goods or services located in Belgium for VAT purposes.
BDO’s compliance experts can help you navigate the implementation process and ensure you meet all requirements before the 2026 deadline.
Starting January 1, 2028, Belgium will introduce a near real-time e-reporting system for B2B domestic transactions. This system will leverage the Peppol network, streamlining tax reporting and replacing the annual VAT client listing.
Key features of Belgium’s e-reporting system:
Near real-time transmission of transaction data to tax authorities.
Built on the Peppol 4-corner model, with an additional governmental platform acting as a 5th corner (Peppol CTC).
Mandatory transmission of tax data via Peppol Access Points to a centralised government portal.
Potential integration with cash registers and payment systems.
Compatibility with e-invoicing service providers or adapted ERP/accounting software.
Benefits for businesses:
Simplifies tax reporting by replacing the complex annual VAT listing.
Enhances fraud detection through real-time data access.
Reduces administrative burden and minimises reporting errors.
Aligns with broader EU digital tax initiatives.
Belgian tax authorities are still finalising the technical details, but businesses should start assessing their invoicing and accounting systems. Ensuring your systems can handle real-time data transmission via Peppol will be key to compliance.
BDO's e-invoicing experts can help you develop a strategic approach that turns regulatory requirements into business advantages.
E-invoicing isn’t just a legal requirement - it’s an opportunity to optimise your financial processes. Have questions about the best approach for your business? Our experts are here to guide you every step of the way.