
Guide to Belgian and Dutch companies operating across the border
Practical guide for Belgian and Dutch companies working across borders: obligations, timekeeping, mileage reimbursement and social security.
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The digital transformation of invoicing is firmly underway in Europe, and Belgium is no exception. The Belgian government has approved a new law that, as of January 1, 2026, will make B2B e-invoicing mandatory.
This means that from that date, all commercial transactions between Belgian companies (subject to VAT) through electronic invoices in a structured format will have to proceed, with the Peppol network as the exchange channel.
The measure aims to improve tax efficiency, facilitate tax audits and reduce VAT fraud, fully in line with the European digitization trend (the EU's "VAT in the Digital Age" or ViDA initiative).
Essentially, companies will no longer be allowed to use paper or PDF invoices. They will now have to issue and receive their sales invoices (and supplier invoices received) electronically must issue and receive their invoices, according to common standards. Here are the main points of the Belgian legislation on mandatory e-invoicing:
January 1, 2026: From that date, all companies established and subject to VAT in Belgium will be required to issue and receive electronic invoices exclusively for B2B transactions. Invoices to consumers (B2C) fall outside the scope for the time being.
Invoices must comply with the European standard EN 16931. In practice, this means using the Peppol BIS 3.0 (UBL XML) format. This guarantees that the content is homogeneously structured and can be automatically processed by software. Non-structured formats such as PDF or paper invoices will no longer be valid as of 2026.
The Peppol network will become the standard channel for sending and receiving e-invoices. Peppol is an international network working with a decentralized "5-corner model" (sender, receiver and their respective access points, connected via the Peppol infrastructure). This model ensures interoperability: companies all follow the same standard and no longer need to make bilateral agreements. For use, each company joins a Peppol Access Point (through a software vendor or ERP). Important: a digital signature is not required in this system, as Peppol guarantees authenticity through the network itself.
Although Peppol is becoming the default channel, the law allows sender and receiver to use another platform between them (e.g., a private EDI), as long as the invoices comply with the European standard (EN 16931). Still, all companies must be technically ready to work through Peppol so that any company can receive or send e-invoices through the common channel, regardless of internal systems.
The obligation applies to domestic B2B transactions (between companies with a Belgian VAT number). B2C invoices (to final consumers) are excluded for the time being, which means that companies may still deliver paper or PDF invoices to private customers.
When the sender or recipient of the invoice is not located in Belgium (international transactions), the e-invoice will only be used with the consent of the foreign recipient and according to the agreements between the parties. This means that for transactions with customers or suppliers outside Belgium, the e-invoice is not mandatory unless agreed - although it is recommended to gradually introduce them internationally as well.
Although the law sets the general obligation in 2026 for all companies, the Belgian authorities could foresee a phased introduction by step. There is even talk of three phases according to company size (based on annual turnover):
At the time of writing, no official phased timetable has been established. Nevertheless, it is prudent that SMEs also prepare themselves in time, as eventually all companies will have to comply with the obligation of e-invoicing.
Along with e-invoicing, some accounting rules are changing, such as the rounding criterion for VAT. From 2026, only the amount may be rounded per VAT rate (and not per line), and only for electronic invoices. This technical detail must be taken into account when configuring billing systems to avoid cent-level differences.
Belgian tax authorities have provided significant penalties for companies that fail to comply with the technical requirements of e-invoicing:
In addition, failure to adopt e-invoicing may also have indirect consequences, such as the loss of the right to VAT deduction if the invoice does not comply with the required format. In short, there will be significant financial consequences for companies that do not adapt in time.
The cornerstone of the new regulations is the use of Peppol as an exchange network. But what exactly is Peppol?
Peppol (Pan-European Public Procurement On-Line) is a standard and an international network for sending electronic documents (invoices, orders, delivery notes, etc.) on a secure, standardized and interoperable manner. It originated in Europe to facilitate electronic public procurement between governments and suppliers and has today become the preferred infrastructure for cross-border e-invoicing in the private sector.
In the Peppol model, companies do not send their invoices directly via e-mail or other channels. Each party joins a certified Peppol Access Point. These access points function as nodes: the sender sends its invoice from its software or ERP to the access point, which forwards the invoice over the network. The recipient's access point receives the invoice and delivers it to the customer's software system. The entire process uses common protocols and formats, making custom connections between companies unnecessary.
If your company already uses a modern accounting or management package, chances are it will soon have will offer a Peppol integration, or that your vendor will make that functionality available before 2026. Many ERPs and cloud solutions in Belgium (such as Odoo, SAP, etc.) are already working on this.
In short, investing in a Peppol connection means not only complying with the 2026 law, but also being prepared for a digital ecosystem in which invoicing and VAT returns will be fully integrated.
For many companies, especially SMEs, this change means a major update in the way they work. Here are some recommendations to help you adjust in time and without surprises:
It is essential to understand what the new law requires and how it affects your business. Determine whether your main customers and suppliers operate in Belgium (domestic B2B) and are therefore subject to the requirement. Train your administrative/accounting team in the new processes, formats (UBL XML) and tools they will need to use.
Are you already using accounting or billing software? If so, ask your vendor if it will be compatible with Peppol and the EN 16931 format. Software updates are likely to come in 2025 to meet these requirements (many systems will add a Peppol module). If you are still working with manual invoices (e.g. in Word/PDF) or very simple software, you will have to switch to a more advanced solution.
SMEs in Belgium would do well to use business software that integrates e-invoicing. There already exist ERPs and cloud platforms (such as Odoo, Zoho, SAP Concur, etc.) adapted to Peppol and Belgian regulations. An integrated solution simplifies the process because you can manage "everything in one place": projects, hours worked, expenses and documents in one platform. Thus, the necessary information to issue each invoice is available digitally and in structured format. Some solutions even offer free Peppol access points or have them included in their packages, lowering implementation costs. When choosing software, always look for packages labeled "Peppol-ready" or recognized by FPS Finance as an official access point.
Don't wait until the last minute. If possible, voluntarily activate e-invoicing in 2025 with some trusted customers/suppliers to gain experience. In Belgium, it is already allowed to send e-invoices via Peppol (for example, many companies already send electronic invoices to the government via the Mercurius platform). Testing helps to detect errors, check whether data (VAT numbers, article codes, etc.) are transmitted correctly and to make sure you can also receive invoices from third parties without problems.
If you have technical questions (e.g., how to integrate Peppol with your system, how to comply with EN 16931), then it makes sense to consult specialists or your software vendor. Many vendors already offer webinars, manuals and specific support for the transition in Belgium. The government has also published guides for companies on this obligation. Keep following the official communication in case concrete deadlines or specific details per company size are still set.
Finally, remember that mandatory e-invoicing is not only a legal obligation, but also an opportunity to modernize and optimize your business. Companies that prepare in time can speed up their invoicing and payment processes, reduce errors (such as avoiding lost or incorrectly entered invoices) and increase administrative productivity.
Looking ahead to 2026, it's not just about issuing invoices in Peppol format, but mainly about having the basic data well organized: hours worked, movements or tasks per customer. A digital tool that centralizes all this data - such as Done-it - makes e-invoices more accurate and makes the transition to this new system much easier.
The obligation to e-invoice in Belgium from 2026 marks an important milestone in the digitization of enterprises. While this represents an adjustment challenge, it also brings benefits: increased efficiency, paper savings and better financial-fiscal management. Early deployment of appropriate solutions - from Peppol-ready e-invoicing software to time and project management tools such as Done-it - is crucial to turning this obligation into an opportunity for modernization.
Those who prepare in advance, understand the new processes and support their team during the transition can rest assured that e-invoicing will be a smooth, secure and valuable process for the business starting in 2026. So get to work! Comply with legislation and take your administration to the next digital level.
Do you have any questions or would you like to know more about Done-it? Please don't hesitate to contact us.