Mandatory e-invoicing in 2026: avoid fines and gain efficiency

As of January 1, 2026, a new obligation will apply in Belgium for many companies: all invoices exchanged between VAT-liable businesses (B2B) must be transmitted electronically (structured) via the Peppol network. Those who are not ready in time risk fines of up to €5,000. However, those who adapt to change effectively can actually benefit from greater efficiency, fewer errors, and a more professional administration.

What does this mean for Dutch companies invoicing to Belgium?  

Dutch companies invoicing Belgian customers must be able to send Peppol invoices from 2026 onward, because many Belgian companies will only accept e-invoices via Peppol. Although the legal obligation officially applies to Belgian companies, Dutch companies need to be prepared to prevent problems in the supply chain.

Tip: by implementing Peppol invoicing now, you can invoice Belgian customers faster, more accurately, and more efficiently, even before a Dutch legal requirement is in place.

What does this mean for Belgian companies invoicing the Netherlands?  

Belgian companies sending invoices to Dutch customers are not officially required to invoice via Peppol, as long as the Dutch customer does not impose a specific e-invoicing requirement. However, it can be helpful for Belgian companies to use Peppol with Dutch customers because it:

• Reduces errors in invoice processing;
• Enables faster payments and better administration;
• Simplifies integration with ERP/accounting systems.

What exactly is changing?

• Date & scope: from January 1, 2026, all B2B invoices in Belgium must be exchanged electronically. Paper invoices or PDFs sent by email will no longer comply with the law.
• Format and network: the Peppol standard will become the norm; companies must be able to receive at least Peppol invoices. Other formats or networks are only allowed if both parties agree.
• VAT rounding: rounding per invoice line is no longer permitted; VAT must henceforth be rounded on the total invoice amount.

B2B and B2G: expansion of existing obligations

E-invoicing is not new. In the Netherlands, invoicing to government agencies (B2G) has been mandatory since 2017. The new law now extends this obligation to transactions between businesses (B2B). This means that every company in Belgium, regardless of its size, must be able to send and receive electronic invoices via a recognized network, such as Peppol.

Exceptions & exemptions

The obligation applies to VAT-liable businesses. Exceptions include, among others:

• B2C transactions: invoices to private individuals are not covered by the scheme;
• Exempt businesses: businesses that are fully exempt from VAT, such as certain healthcare, educational, or cultural institutions;
• Non-Belgian VAT-liable entities without a fixed establishment: these companies are not required to send or receive Peppol invoices.

It remains essential to check whether your organization, customers, and suppliers fall within the scope.

Fines & penalties

Those who do not comply with mandatory e-invoicing from 2026 risk significant penalties:

• First violation: €1,500;
• Second violation: €3,000;
• Third or subsequent violations: €5,000 per violation.

There is a three-month grace period between two violations, but prior warning is not required; the fine can be imposed immediately.

Why taking action now is essential

• Implementing e-invoicing takes time: software adjustments, staff training, and coordination with partners;
• Suppliers receive many requests: the earlier you start, the smoother the process;
• Benefits of e-invoicing: faster invoicing, fewer errors, lower administrative burdens, and better cash flow/reporting.

How Bluace can help

At Bluace, we recognize that this transition is not only a legal requirement but also an opportunity to streamline your financial processes. Our solutions seamlessly align with the new requirements.

• Compliance with legal requirements (Peppol, structured invoices, correct rounding, etc.): we provide e-invoicing platforms and modules that are fully Peppol-compliant, automatically ensuring that invoices are correctly created, sent, and received.
• Integration with existing accounting/ERP systems: Bluace integrates seamlessly with the most commonly used accounting/ERP systems, eliminating duplicate work and ensuring everything is processed automatically.
• Transition & training: our consultants guide you step by step through analysis, implementation, and staff training, ensuring everyone is comfortable with the new process.
• Risk management and audits: complete transparency with logs, audit trails, and real-time status reports through our dashboards.

What you can do now: step-by-step plan

1. Inventory: map out your current invoicing process. Which software do you use? How are invoices sent? Can your customers receive Peppol invoices?
2. Choose the right platform: compare providers based on Peppol support, integration, ease of use, and support. Also, pay attention to future expansion possibilities.
3. Implementation & testing: test with a few invoices, both internally and externally. Check format, fields, rounding, and receipt confirmation.
4. Communicate with partners: inform customers and suppliers promptly about the switch and the technology you will use.
5. Keep optimizing: E-invoicing is not a “set & forget”. Monitor processes, make improvements where necessary, and utilize dashboards & reports for valuable insights.

The opportunity behind the mandatory e-invoicing from 2026

The obligation for e-invoicing in Belgium, effective from 2026, is irreversible; however, it presents a chance to make your administration smarter, faster, and safer. Those who take action now can avoid fines and save time and costs in the long run.