Introduction
On January 1, 2026, Belgium will introduce mandatory structured electronic invoicing (e-invoicing) for all B2B transactions between VAT-registered companies. From that date, paper invoices, Excel sheets, or PDFs alone will no longer be compliant. Instead, businesses must use standardized electronic invoices based on the European norm EN 16931 (often using UBL XML format).
At first glance, this might feel like another legal hurdle. In reality, it’s a chance to modernize your back office, save time, reduce errors, and strengthen financial control.
1. What Is Peppol e-Invoicing?
Peppol (Pan-European Public Procurement Online) is a secure international network that enables the exchange of standardized electronic documents such as invoices.
Think of a small logistics company that used to receive PDF invoices. Each one had to be retyped into their ERP system. With Peppol, invoices are sent directly into the software in a structured format, instantly processed, and ready to pay. The result: hours saved each week and fewer errors.
2. The 2026 Regulation: Who Is Affected?
From January 1, 2026, e-invoicing becomes mandatory for all B2B transactions between Belgian VAT-registered businesses.
- Who’s included? Freelancers, SMEs, and large corporations — as long as they are VAT-registered.
- Who’s excluded? Certain VAT-exempt activities (e.g. medical, educational services) and companies under the “forfaitaire” scheme (being phased out by 2028). Foreign companies without a Belgian VAT registration are not included.
- B2C transactions are not part of this reform.
- Public sector invoicing (B2G) is already mandatory since 2024, serving as a precursor to this reform.
3. What Will No Longer Be Accepted
- PDFs alone are no longer valid as electronic invoices (though they may still be sent as copies).
- Paper invoices and Excel sheets will not fulfill legal requirements.
- Only structured e-invoices in line with the EN 16931 European standard will count.
- In most cases, these invoices will be transmitted through the Peppol network, although compliant EDI solutions remain acceptable if they meet the standard.
4. Why This Reform?
The Belgian government’s goal is to:
- Reduce administrative costs by eliminating manual data entry.
- Accelerate payments thanks to automation.
- Increase transparency and reduce fraud risks.
- Harmonize processes across Europe by aligning with the EU standard for VAT e-invoicing.
5. How to Prepare Practically
- Check your invoicing software: Is it already Peppol-ready or able to generate EN 16931-compliant invoices in UBL XML?
- Run tests before 2026: Some companies are already running “e-invoice only” pilot months.
- Train your teams: Familiarize accounting and finance staff with the new workflow.
- Plan early: Avoid the bottleneck of late 2025, when many companies will rush to comply.
6. What Will Change Day-to-Day
- Less manual work: No more retyping invoices.
- Faster payments: Standardized formats reduce processing delays.
- Stronger security: Certified access points and secure networks.
- Clearer cashflow visibility: Real-time updates from integrated invoices.
7. Conclusion – Anticipating More Than Just Compliance
The 2026 e-invoicing mandate is more than a regulatory deadline: it is part of a broader wave of digital transformation. Companies that prepare early will not only stay compliant but also gain efficiency, transparency, and resilience.
At Sparagus, we don’t deliver Peppol implementations directly. But we partner with large organizations to ensure they have the right people, leadership, and delivery capacity to navigate such transformations. Whether it’s regulatory change, digital projects, or large-scale operations, our role is to help businesses move faster, think sharper, and deliver better.
This reform is a reminder that tomorrow’s competitiveness will come from the ability to adapt quickly — with the right talent and execution in place to make change happen.
