Belgium is facing a significant digitalisation challenge as nearly 515,000 VAT-registered companies have yet to join the Peppol network ahead of the country’s mandatory electronic invoicing requirement. The new rules, set to take effect on 1 January 2026, will apply to all business-to-business transactions.
According to updated figures from the Ministry of Finance, the data—recorded as of 28 November—shows that slightly more than half of Belgian businesses still need to complete their Peppol registration. From next year, only structured electronic invoices generated via certified software will be accepted. PDF files or emailed invoices will no longer be valid forms of documentation.
The obligation also extends to companies that deal exclusively with consumers, meaning even businesses without B2B operations must transition to the new digital invoicing system. Belgian lawmakers approved the reform earlier in 2024, aiming to streamline tax processes and reduce administrative burdens.
Penalties ranging from €1,500 to €5,000 are set to be imposed on businesses that fail to comply. However, Finance Ministry spokesperson Florence Angelici stressed that authorities expect many latecomers to register over the coming weeks.
Angelici said the overall number of registrations continues to rise, noting that many companies intentionally postpone administrative changes until deadlines approach. This behaviour mirrors trends seen in other European countries that have introduced similar e-invoicing obligations in recent years.
As of now, 515,530 Belgian firms are already connected to Peppol, the international network that enables secure and standardised exchange of electronic documents. But with a similar number still missing, the Ministry of Finance is urging businesses not to delay any further.
To ease the transition, a temporary three-month grace period will be in place at the start of 2026. During this time, no penalties will be issued to companies that have begun taking steps toward compliance. This buffer is intended to reduce pressure on small and medium-sized enterprises that may struggle with the technical shift.
However, Angelici warned that companies that wait until after 1 January to begin the process may still be subject to sanctions, depending on their level of effort and cooperation with authorities.
For self-employed individuals—who make up a large portion of Belgium’s business landscape—Angelici emphasised that simple and affordable invoicing tools are readily available. Many platforms offer quick setup options that require only a few minutes to complete, lowering barriers to entry for sole traders.
Accountants and industry associations are also being encouraged to support their clients through the transition, particularly those unfamiliar with digital invoicing software. The Ministry expects a surge in last-minute registrations, especially from small businesses that rely on third-party advice.
The move to mandatory electronic invoicing is part of Belgium’s broader strategy to modernise administrative processes, fight fraud and align with European digital standards. Authorities argue that the change will eventually reduce paperwork, minimise errors and improve tax collection efficiency.
With the deadline now looming, officials are urging businesses of all sizes to act quickly. The coming weeks will be critical as Belgium prepares for one of the most extensive digital transformations in its recent administrative history.
