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E-invoicing

From 1 January 2026 onwards, e-invoicing between VAT-registered organisations is mandatory. What exactly is e-invoicing? Should you also switch to e-invoicing, or not? What opportunities does it offer? Where do you start? 
Read more about it here.

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Contact Inez Adriaensen

E-invoicing: a short introduction

From 1 January 2026 onwards, e-invoicing between Belgian VAT-registered organisations is mandatory.

E-invoicing is a digital way of handling an invoice, from issuing an invoice and sending it, to payment and entry into your accounting system. So it’s not about an invoice that you are sending via email as a PDF or a Word document.

An e-invoice is created in a structured electronic format, and automatically sent, without manual interference, between the accounting systems of the sender and the receiver, via Peppol (Pan European Public Procurement Online). Peppol is a European secure and closed network for electronic invoicing.

Who is required to use e-invoicing?

When should you use e-invoicing?

Sending and receiving e-invoices is mandatory between Belgian companies that engage with each other in transactions liable for VAT (so-called B2B or Business-to-Business).

Or in other words: each company with a Belgian VAT number that invoices or receives invoices from a VAT-registered company, must use e-invoicing as of 1 January 2026.

Are you working with the VAT exemption scheme for small businesses based on art. 56 of the VAT Code (annual turnover up to a maximum of 25.000 euro), then you are also obligated to use e-invoicing.

This means that this new obligation not only applies to commercial businesses but also to associations (‘vzw’s’), factual associations, self-employed people, companies and foundations that are liable for VAT.

Reminder: since March 2024, it has been mandatory in Belgium to send all invoices to the government (federal, Flemish, local) via e-invoicing. The obligation generally applies to contracts of 3.000 euro or more.

 

When are you not obligated to use e-invoicing?

You don’t have to use e-invoicing:

  • when one of the parties is not liable for VAT (according to article 44 of the VAT Code), as often is the case with associations (‘vzw’s’) and factual associations
  • for invoices to private customers
  • for invoices to or from entities liable for VAT that are not established in Belgium (the EU will only make e-invoicing via Peppol mandatory for all EU member states from 2030 onwards)

Even if you’re not obliged to switch to e-invoicing from 2026 onwards, you can still choose to start e-invoicing from now on. The choice is up to you as an organisation or freelancer. But be aware that a private customer is not obligated to accept an e-invoice.

 

Are you unsure whether you should use e-invoicing? 

Have a look at these links:

  • check this tool of the federal government. By answering a few simple questions you can easily find out whether you need to switch to the mandatory e-invoicing from 1 January 2026 onwards.
  • on the website of the Crossroads Bank of Enterprises (‘Kruispuntbank van Ondernemingen’, or KBO in Dutch) you can find out whether your organisation is liable for VAT. Please note that your organisation can be registered in the CBE (‘KBO’) as ‘subject to VAT’, but exempt from VAT obligations (e.g. under art. 44 of the VAT Code). In that case you are not obligated to use e-invoicing.

Where do you start with e-invoicing?

Follow next steps:

Step 1: In order to start e-invoicing, you need adequate software that can create, send and receive e-invoices via the Peppol network. You can compare this to your telephone: for e-invoicing you also need a ‘provider’ or Peppol Access Point to get access to the Peppol network. Most accounting programmes have built-in Access Points and allow you to send and receive e-invoices directly from your accounting software. In that case, you don’t need to take out a separate subscription.

Tips:

  • Do you work with an accountant firm? Ask them for advice and let them support you in switching to e-invoicing.
  • Do you do your own accounting and are you already using accounting software? This likely means that your software is already ‘Peppol proof’. Activate your access to Peppol. From then on, you will be able to send and receive e-invoices.
  • Are you not working with accounting software yet and do you need to send or receive e-invoices? Then now is the time to switch to a digital solution.

 

Step 2: Register on Peppol for free. This only takes a few minutes. You don’t register directly on Peppol. The registration is done via your Peppol Access Point or your accounting programme. To register, you’ll need your company registration number from the Crossroads Bank of Enterprises (‘Kruispuntbank van Ondernemingen’). You will then receive your own Peppol ID number in the Peppol network.

 

If, for reasons beyond your control, you were not managing to get e-invoicing up and running by 1 January 2026,  FPS Finance (‘FOD Financiën’) will be accommodating in the first few months. You have until the end of March 2026 to become fully operational. Avoid fines due to a late switch: the first time it is determined that you are not working with e-invoicing, you will receive a warning. The second time and onwards, you will receive a fine starting at 1.500 euro to possibly 5.000 euro.

Which software to use?

If you need to start looking for suitable software for invoicing, go for a package that fits your needs. 

Map out your situation and needs:

  • How many invoices do you send and/or receive each month/year?
  • How many different customers do you invoice?
  • Would a mobile app version be sufficient or not?
  • Do you expect to send or receive more invoices in the future?
  • Do you need a link with your accountant or member management platform?
  • … 

There is a large competitive range of providers on the market. You can find a complete overview of suitable software packages on the website of the federal government. Providers often offer you a free (trial) version or an inexpensive entry-level version of their software, especially if you only send and receive few invoices. So it’s worth to compare. To support you in making your choice, you can download an overview of around 15 providers offering free or inexpensive services

Disclaimer: Danspunt doesn’t have a privileged partnership with any of these providers. This is a non-exhaustive list based on a number of objective parameters.

 

We’d also like to give you this alternative option: are you not using any accounting software but still need to send or receive e-invoices? You can also choose to work with only a Peppol mailbox:

  • This can be done via Doccle: if you choose this, you won’t need any other new system or platform. You will automatically receive your invoices via Peppol in your Doccle environment. If you only receive Peppol invoices, you can use Doccle for free. If you also want to send an invoice via Peppol, you’ll need to sign up for DocclePro. This will cost you 4 euro per month. In DocclePro you simply upload your invoice in PDF format and send it.
  • Some banks also offer this free option. Ask your bank or that of your dance school or dance group about this option.

How can e-invoicing help you?

E-invoicing may seem like extra administration, but it clearly has its advantages

  • Creating and sending invoices is faster and leads to fewer mistakes.
  • Incoming invoices are processed more easily and therefore paid more quickly.
  • Invoices will no longer get lost.
  • Peppol is a secure system: you can be confident that you’re receiving official invoices.
  • Your VAT return will be easier to prepare.
  • Incoming and outgoing invoices will be automatically entered in your accounting system.
  • Your administration will become more efficient and inexpensive.

There are also tax benefits. Companies, sole traders and non-profit organisations subject to corporation tax enjoy an increased investment deduction (in Dutch) of 20%. For the taxable periods 2024 to 2027, an increased cost deduction (in Dutch) of 120% also applies to subscription formulas, invoicing software and associated consultancy costs.

More information?

E-invoicing is new to most organisations and freelancers. Danspunt is closely monitoring the further roll-out. Be sure to keep an eye on this page for updates.

More information can be found:

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