When does electronic invoicing become mandatory?
In Belgium, that moment has already arrived: since 1 January 2026, electronic invoicing is mandatory for B2B invoices between Belgian VAT-registered companies. In the rest of Europe, the obligation is being introduced step by step.
Belgium
- Government contracts (B2G): mandatory via Peppol for several years already
- Between companies (B2B): mandatory since 1 January 2026
- Individuals (B2C): no obligation; PDF via email or post remains permitted
More details on the Belgian obligation and the exceptions can be found in Is Peppol mandatory? and Are there exceptions to mandatory e-invoicing?
Other European countries
Each country follows its own timeline. Some examples:
- Italy: B2B mandatory since 2019
- Germany: since 2025 companies must be able to receive e-invoices; the sending obligation follows in phases
- France and Poland: phased introduction from 2026-2027
- The Netherlands: no B2B obligation announced yet
⚠️ The exact timelines abroad shift regularly. If you often invoice to a specific country, check the current regulations there.
What does this mean for you?
- You must send invoices to Belgian VAT-registered companies via Peppol, and you must also be able to receive them via Peppol
- PDF remains permitted for B2C (individuals)
Everything covered with Sage Cloud Demat Invoicing
With Sage Cloud Demat Invoicing you comply with the obligation:
- Peppol is fully integrated, at no extra cost
- Automatic updates for new requirements
💡 Tip: Not yet connected to Peppol? Activate the connection today. In How do I connect to the Peppol network? you can read how.
