Starting January 1, 2026, electronic invoicing will become mandatory for all B2B transactions in Belgium. This shift is a significant leap toward a streamlined, efficient, and transparent invoicing system. This change aligns with broader European initiatives and follows deadlines set by neighboring countries like France (2026-2027) and Germany (2025-2028).
But what does this mean for your business? And more importantly, how can you prepare, depending on your current software environment and on your size?
Why electronic invoicing?
The aim of mandatory e-invoicing is to improve efficiency, minimize errors, and enhance transparency in financial transactions. Its key objectives include:
E-reporting: Facilitating real-time sharing of financial data with tax authorities.
Combating fiscal fraud: Reducing opportunities for tax evasion through better oversight.
Administrative simplification: Eliminating manual data entry and enabling seamless integration across business systems.
For businesses, e-invoicing isn't just about compliance. Think of it also as a strategic opportunity to modernize your operations. By embracing these changes early, you can:
Enjoy operational efficiencies
Reduce administrative burdens and save time
Reduce mistakes
Receive faster payments
Maintain reliable and up-to-date accounting
Achieve significant cost savings
Who is concerned?
E-invoicing is already mandatory for B2G (Business-to-Government) transactions:
Since November 2022 for public contracts over €215,000.
From March 2024 for public contracts over €3,000.
It will now extend to B2B (Business-to-Business) transactions, becoming mandatory on January 1, 2026, for all companies subject to VAT.
There are a few exceptions:
Businesses declared bankrupt.
Companies without a stable establishment in Belgium.
Flat-rate taxpayers.
Transactions exempt under Article 44 of the VAT Code, such as medical and educational services.
If you fall under these exceptions, e-invoicing may not be mandatory, but adopting it can still streamline your operations.
B2C (Business-to-Consumer) transactions are not covered by this regulation.
Understanding Peppol
E-invoicing is not just about sending an invoice digitally. The new regulation imposes the use of a specific network, called Peppol (Pan-European Public Procurement Online). Peppol establishes a common language for e-invoicing. This system is:
Standardized – using structured data format
Decentralized – operating on a distributed network for greater reliability
Interoperable – ensuring that businesses and systems across different countries can communicate seamlessly.
Secure – safeguarding the confidentiality and authenticity of transmitted documents through certified Access Points.
What is an access provider and why do you need one?
Peppol works like a phone network—it provides the infrastructure for seamless communication. However, just as you need a mobile provider to access the phone network, you need a certified Access Point Provider to connect to Peppol. These providers act as intermediaries, enabling businesses to send and receive invoices securely and in compliance with Peppol's standardized format. Without an Access Point Provider, you cannot directly interact with the Peppol network.
Examples of certified Peppol Access point Providers include, amongst others: SAP, Sage, Microsoft Dynamics 365; Horus, Odoo or Oracle. Find here the full list of certified Peppol providers.
How to implement electronic invoicing?
Review your ERP or accounting software
Check if your system has a Peppol access point and activate it
If not, check out our recommendations below
Register on the Peppol Network
Share your company name, company number and contact details. You will then get your Peppol ID and connection details to refer in your ERP or accounting software.
Train your team
Ensure your staff or external accountants are familiar with the new system.
Example : Activating Peppol on Odoo
On Odoo, go on to the Accounting module, select Configuration, then Parameters. Then, fill in the connection details you received when you created your Peppol account:
What if you don’t have any ERP, or if it’s not certified for Peppol?
If you don’t have an ERP, or if your ERP is not listed among the certified Peppol Access Point providers, you have other options.
Do the test here to find out about what you need to do based on your situation.
Electronic invoicing supporting measures for SMEs and freelancers
To support SMEs and self-employed individuals in adopting electronic invoicing, the Belgian government has introduced specific fiscal incentives covering both investment costs and operational expenses.
Investment costs (capital expenditure - CAPEX): If a company purchases and installs new invoicing software—for example, implementing an ERP like Odoo—the expense is considered an investment in digital assets and can benefit from an increased investment deduction of 20% (instead of 15,5% usually) starting January 1, 2025. This applies to costs recorded as assets on the company's balance sheet.
Operational expenses (OPEX): If a company pays a monthly subscription for Peppol-compliant invoicing software, these are recorded as operating expenses in the profit and loss (P&L) statement. To encourage adoption, from 2024 to 2027, businesses can apply an enhanced 120% tax deduction on these costs, including subscription fees and consultancy expenses required to comply with the new e-invoicing standards.
However, this enhanced deduction applies only to additional expenses directly related to e-invoicing (e.g., sending and receiving structured electronic invoices) and does not cover amortization costs of prior investments. By leveraging these fiscal incentives, businesses can significantly reduce the financial burden of transitioning to e-invoicing while modernizing their operations.
Are you ready to make the leap? We can help you navigate this transition smoothly. Our Finance and Tax & Accounting consultants are here to help, whether it is for a small API update, or for a full ERP implementation!
Reach out to us today to discuss how we can support your transition to electronic invoicing.
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