E-invoicing in Belgium: What companies need to know and how to prepare

These changes will have a significant impact on companies, especially on their accounting and ERP systems, VAT processes, and internal document flows, from quotation to invoice. A proactive approach is essential to remain compliant and avoid operational disruptions or delays.

What does mandatory B2B e-invoicing entail?

The new regulations require that all invoices be exchanged electronically in a structured format, such as Peppol-BIS (in accordance with the EU standard EN 16931). A PDF via email will no longer be sufficient.
Key points:

• All Belgian VAT-registered companies must be able to send, receive, and store e-invoices.
• B2C transactions and certain exempt sectors are not subject to this obligation.
• Invoices should be automatically processable within the ERP and accounting software packages.

Additionally, from 2028, Belgium will introduce real-time reporting, where invoice data will be automatically sent to the tax authorities. This means that companies need to accurately map their VAT flows to avoid compliance risks.

Why prepare now?

Many companies consider 2026 to be far off, but the transition to e-invoicing requires thorough preparation. Here are some crucial reasons why taking action now is necessary:

1. Impact on ERP and accounting software

• Not all systems currently support Peppol-BIS or automated e-invoicing.
• Companies need to check if their current ERP software is compatible or requires adjustments or connections between multiple systems.
• The connection with VAT registrations and reporting must be correctly set up.

2. Avoiding operational disruption and achieving efficiency gains

• The implementation of e-invoicing impacts invoice processing, approval flows, and cash flow management.
• Testing and adjusting solutions at an early stage prevents problems during implementation.
• E-invoicing offers a unique opportunity to optimize not only invoice processing but also other linked processes such as quotations, deliveries, work orders, and contract management in a smarter and more efficient way.

3. Correct VAT flow and reporting

• E-invoicing is closely linked to VAT compliance. Errors in VAT returns can lead to penalties.
• Companies with complex VAT structures (e.g., international transactions, VAT exemptions, reverse charge rules, etc.) are strongly advised to review their flows.

4. Mandatory acceptance of e-invoices

• Even companies that do not send invoices but only receive them must be able to process e-invoices.
• This means that all Belgian VAT-registered entities need a Peppol connection.

5. E-invoice as legal evidence in case of dispute

• From 2026, in the Belgian B2B context, only an e-invoice will be considered as legal evidence in case of a dispute over delivered services or goods.
• There will also be less discussion about the moment the e-invoice was sent and received. This is important in the context of potentially disputing the invoice.

How we can help

As an A to Z advisor, we support companies in a smooth transition to e-invoicing and real-time reporting. This includes:

• ERP and software optimization: We help companies integrate Peppol-compliant e-invoicing into their existing systems or advise on the choice of suitable software. We can also assist in further optimizing and integrating other documents such as quotations, purchase orders, delivery notes, etc. This way, your company is not only compliant with the audit trail, but you also achieve a positive business case through faster approval and payment, fewer errors and lower costs, and better financial insight.
• VAT flow analysis and risk management: We ensure that VAT processes run correctly, tailored, and efficiently, so that companies are compliant with both e-invoicing and real-time reporting in 2028.
• Test phase and change management: We help companies implement and test e-invoicing flows, so that the transition goes smoothly without impacting operational processes.

Our PKF BOFIDI experts are here to help you

The introduction of mandatory B2B e-invoicing in 2026 and real-time reporting in 2028 represents a significant change for companies in Belgium. Timely and thoughtful preparation is crucial to avoid problems and fully benefit from the advantages of digitization.
Don’t wait until 2026 and take action now to make your invoicing and VAT processes future-proof. Our experts are here to help you with a tailored strategy.

This article was written by Gladys Cristiaensen, VAT expert.