What is changing in the invoicing regulations for Belgian companies?
Starting from January 1, 2026, all B2B companies operating in Belgium will be required to send invoices via the Peppol network.
This means that any invoice issued between companies with a Belgian VAT number must be transmitted in a digital format through the Peppol network.
PDF invoices sent by email will no longer be compliant.
Even a digitally signed PDF sent via email does not meet the new technical standards and will not be accepted during a tax audit.
This obligation applies only to companies with a Belgian VAT number (BE...).
Businesses registered outside of Belgium (e.g., in the Netherlands or Poland) are not subject to this requirement, even if they invoice Belgian clients.
Penalties for non-compliance can reach several thousand euros.
The Belgian tax administration foresees sanctions for non-compliant invoicing – including rejection of costs, administrative fines, and increased risk of audit.
Good news: Companies can deduct up to 120% of the cost of e-invoicing tools, such as eFaktura.nl.
Under Belgium’s current digitalisation tax incentive, qualifying IT tool expenses – including subscriptions to platforms like eFaktura.nl – are deductible at an increased rate from the taxable base.