E-invoices have been getting a lot of attention in recent months. This European initiative, which aims to make the use of e-invoices compulsory in B2B relationships from 2028, is part of the ViDA action plan. Although the whole ViDA package has not yet been adopted at the EU level, Belgium has decided to get ahead of the agenda by setting the entry into force of the new e-invoices obligations on 1st January 2026.
On a business scale, that doesn't leave much time. We therefore outline below the most essential points to consider regarding the impact of this new obligation on your business.
E-invoices are not PDF’s !
From 1st January 2026, it will no longer be sufficient to send PDF invoices to your co-contractors. The new e-invoices, or "structured electronic invoices", require invoices to be exchanged directly via an invoicing software connected to Peppol. Peppol is a secure and structured European exchange network.
All businesses with an active VAT number starting with "BE" are concerned by this obligation. In practice, e-invoices will have to be issued and received via these invoicing softwares connected to the Peppol network, to which your customer or supplier will also be connected.
The obligation only applies to B2B transactions. But be warned, the scope of application foresees a number of complexities, including the following:
- In the long term, e-invoice obligations will apply to all B2B relationships within the EU. However, only domestic B2B transactions will be covered in the first stage under the Belgian early implementation;
- Although companies working exclusively with private individuals will not be required to issue e-invoices to their customers, they will need to be able to receive such e-invoices from their suppliers. These companies will therefore also have to use a software connected to the Peppol network;
- Despite talk for some time of imposing the new obligation gradually, first on large companies and then on SMEs, the Belgian administration has dropped this idea, so that the new package will apply all at once.
"Peppol-able" invoicing softwares are currently under development. A list of compliant softwares should be published by the administration in the coming months. If your supplier has not yet communicated with you on this subject, we suggest to contact them directly to clarify whether their software is compliant.
Tax support for the transition
Since the vast majority of VAT-registered businesses will be subject to this new obligation, the following tax incentives have been introduced to support the investments involved:
- From 1 January 2025, the investment allowance for digital investments will increase to 20% on the CIT side; and
- Throughout the tax periods 2024 to 2027, small SMEs and the self-employed using an invoicing software through subscription formulas can apply an increased deduction of 120% on the related expenses.
EU-wide business?
EU member states are each developing their own e-invoicing legislation. If your business is EU-wide and you're wondering what impact these different laws might have on your business, we invite you to consult this page from the European Commission, which highlights the implementation programs underway in each member state.
