Since 1 January 2026, electronic invoicing (e-invoicing) is mandatory for nearly all B2B transactions between VAT-registered companies in Belgium. Although this legislation applies very broadly, there are a few specific exceptions where companies are not required to send or receive structured electronic invoices.
E-invoicing is the electronic sending and receiving of invoices in a structured XML format, such as UBL (Universal Business Language). These invoices are fully automatically read and processed by the software, resulting in faster processing, more secure delivery, fewer errors and greater transparency.
A well-known e-invoicing method is Peppol, the international network that is also promoted by the government and plays a key role in mandatory electronic invoicing.
The e-invoicing legislation applies to every Belgian VAT-registered company that carries out B2B transactions. This means that every company, from the largest to the smallest, that supplies goods or provides services to other Belgian VAT-registered companies must use e-invoicing. This applies regardless of the sector in which the company operates.
Although the legislation applies broadly, there are a few specific exceptions:
For the vast majority of companies, the obligation does apply, and it is already in force. If you are not yet connected, arrange this as soon as possible:
With Sage Cloud Demat Invoicing, Peppol is fully integrated at no extra cost: sending and receiving works immediately after activation.
