In 2026, electronic invoicing in Belgium becomes mandatory. If you work for a Belgian company, this subject concerns you directly. And it will impact your tools, your internal processes, but also your way of securing document exchanges. The Finovox team takes stock of the challenges of the reform and its impacts!
Electronic invoicing in Belgium: what does the new law say?
The law on electronic invoicing in Belgium makes e-invoicing mandatory for all transactions between companies subject to VAT.
As of January 1, 2026, Belgian companies can no longer simply issue and receive PDF invoices by email. Only structured electronic invoices that comply with European standards (in particular Peppol), will be recognized as valid.
The reform is based on a progressive legal base:
- The European Directive 2014/55/EU
Requires the use of electronic invoicing for all public contracts in the European Union. - The royal decree of 9 March 2022
Makes electronic invoicing mandatory in B2G (Business to Government), i.e. on public procurement, for any amount greater than €3000 excluding VAT. - The program law of 22 December 2023
Acknowledges the obligation of electronic invoicing in B2B (Business to Business), with an entry into force set for January 1, 2026.
Namely: the Federal Public Service Finances (SPF Finances) has provided for a tolerance period of three months, from January to March 2026. During this transition phase, the administration will adopt an approach that is more pedagogical than repressive, in order to give businesses time to adjust their practices.
What are the goals of the reform?
Electronic invoicing is a reform that aims, first and foremost, to combat tax evasion. During 2024, this type of fraud represented a total of 79 ongoing investigations and 1.5 billion euros in damages potential for Belgian public finances.
The objectives of the reform are fiscal, economic and structural at the same time:
- Reducing tax evasion
- Improving the effectiveness of administrative controls
- Boosting business competitiveness
- Encouraging employment and entrepreneurship
- Harmonize Belgian practices with European standards.
Who is concerned by electronic invoicing in Belgium?
Electronic invoicing is being deployed in Belgium from 1 January 2026. But for whom exactly?
Affected are:
- All Belgian businesses subject to VAT.
- Self-employed workers.
- Liberal professions involved in B2B transactions.
- Companies and service providers active in public procurement (B2G).
The following are not yet affected:
- Belgian companies or associations not subject to VAT.
- International or European transactions that do not yet fall within the current scope of application.
- Individuals.
In summary: All businesses that are subject to VAT and that bill other companies are affected by the reform. If you haven't already done so, start your transition to electronic invoicing now to be in compliance with the law.
What is changing for businesses in 2026?
The year 2026 marks a turning point for electronic invoicing in Belgium, both in B2B and B2G. The reform involves substantial changes that every professional should be aware of.
The obligations related to electronic invoicing in Belgium
Since the entry into force of electronic invoicing in Belgium, businesses subject to VAT have been subject to new obligations. Each invoice issued or received must now respect a specific framework.
Here are the key takeaways:
- Businesses must send and/or receive structured electronic invoices in accordance with the Peppol BIS standard, via the Peppol network.
- Peppol is becoming the standard channel for sending electronic invoices. Other compliant channels may be used when both parties agree.
- For electronic invoices, VAT rounding is limited to the total amount and no longer to each line.
In practice, these obligations mean that your company must rethink all of its administrative processes.
The risks associated with electronic invoicing in Belgium
Dematerialized documents are becoming the norm. And this transition comes with new risks.
Electronic invoices, if left unchecked, can be falsified, manipulated, or used in documentary scams and fiscal. Transmission errors, altered files, or identity theft are all situations that can have significant financial and legal consequences.
If left unchecked, electronic invoices can be falsified, manipulated, or used in document and tax fraud. Transmission errors, altered files, or identity theft are all situations that can have significant financial and legal consequences.
The 2026 reform therefore requires companies to comply with the new billing obligations, but also for them to set up internal verification mechanisms.
How to secure your transition to electronic invoicing?
You are now responsible for the authenticity and integrity of each invoice issued or received. This involves operating on reliable and systematic checks. Checks that can be carried out simply, by integrating the Finovox tool before and after your electronic invoicing processes.
Finovox is a document verification software. Concretely, it analyzes your invoices and other electronic documents, checks their content and detects anomalies before they enter your systems.
This allows you to identify any attempts at fraud, falsification, or duplication and respond before the problem escalates.
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