E-invoicing is now officially mandatory: What does this mean for you in 2026?

The new era has begun

The time has come: January 1, 2026 is here. This means the transition period is over and structured electronic invoicing (e-invoicing) is now the official standard for B2B transactions between Belgian VAT-liable companies.

For suppliers to the government (B2G), this has been the norm since March 1, 2024, but the rule now applies to almost the entire business market. Have you not fully made the switch yet, or do you still have questions? Don't panic. In this guide, we list exactly what this new reality means for your business.

Does the Peppol obligation apply to me?

Now that the legislation is active, it is crucial to be certain of your status. The rule is clear: are you a VAT-liable enterprise established in Belgium? Then you fall under this obligation. This also applies to part-time freelancers and self-employed individuals.

The check: Am I compliant?

If you have a Belgian VAT number, from now on you must be capable of sending AND receiving e-invoices. Are you in doubt about your specific situation? always check this with your accountant.

Who is (still) exempt from the Peppol obligation?

There are a few exceptions that remain in effect after January 1:

• VAT-exempt entities: Enterprises that are fully exempt from VAT (such as medical professions or certain non-profits) are generally exempt from the obligation. They are allowed to send e-invoices, but it is not mandatory.

• Foreign companies: Companies without a fixed establishment in Belgium are exempt, even if they invoice Belgian clients. Does a foreign company have a fixed establishment here? Then they must now comply with the Belgian rules.

Which documents must I send digitally?

From now on, a PDF via email is legally no longer sufficient in a B2B context for the documents below. The obligation applies to:

• Standard invoices: All sales invoices or purchase invoices issued to other VAT-registered businesses.

• Advance invoices: Are you requesting a down payment? This invoice must now also be sent as a structured e-invoice.

• Credit notes: A correction to an invoice must be done electronically and in the same structured format as the original invoice.

Is e-invoicing also mandatory for my private customers?

Do you invoice consumers (private individuals)? Then nothing changes for the time being. B2C invoices do not fall under this B2B obligation; you may therefore still send these as a PDF or on paper.

Sending and receiving: The new workflow

Starting today, your software must be ready for two-way traffic. The law stipulates that all VAT-liable companies must be able to send and receive e-invoices.

Concretely, this means you must be connected to the Peppol network via an Access Point (such as Banqup). If you have not activated this yet, suppliers may not be able to deliver their invoices to you correctly.

Conclusion: Are you not connected yet?

The legislation is now in force. If you are still sending PDFs to business clients, you run the risk that these will no longer be considered valid or will be refused by the recipient.

The good news? You can still get on board. With Banqup, you can activate your access to the Peppol network directly, so that you are compliant with the 2026 rules today.

How long does it take for a Peppol invoice to reach my customer?

In theory, the Peppol network is designed for speed: once sent, an invoice should be visible in your customer’s accounting system almost immediately. After all, it is an automated, digital process.

However, we currently need to add an important caveat. In practice, we notice that processing times can vary. While many invoices go through smoothly, we are currently seeing delays that can amount to up to 5 days. So don’t panic if a sent invoice does not arrive instantly; sometimes the network simply needs a bit more time to process the data.