Starting in 2026, something fundamental will change in the way companies send and receive invoices. European and Belgian regulations require businesses to use e-invoicing, or electronic invoicing. But what does this actually mean? What are the benefits, and how can you prepare or ride the wave?
Read more below about the tax benefit of 120%
Digital exchange of invoices.
E-invoicing, or electronic invoicing, is the sending and receiving of invoices in a structured, digital format that can be automatically processed by accounting software. It goes beyond a PDF sent via email: e-invoices use a standard such as UBL or Peppol, which is compatible with the systems of governments and businesses..
A European approach to combating VAT fraud.
The obligation for e-invoicing stems from a broader European strategy to combat VAT fraud, reduce administrative burdens, and accelerate the digitalization of the economy. By making electronic invoices mandatory, VAT reporting becomes more transparent and efficient for both businesses and tax authorities.
In Belgium, there is already a requirement for e-invoicing for government contracts. However, starting January 1, 2026, this requirement will be extended to all B2B transactions between Belgian companies..
All VAT-liable enterprises.
The e-invoicing obligation starting from 2026 applies to:
Note: small businesses and SMEs are also subject to this obligation, unless they are exempt from VAT liability (e.g., through the small business scheme).
Companies do well to prepare themselves now. What initially seems like an obligation can quickly turn into an asset for your administration..
Although the obligation for e-invoicing may feel like an administrative burden, it actually brings a number of advantages in practice – both operationally and strategically. Below, we highlight the main benefits:
For certain digital investments, you can deduct not only 100% but also 120% of the investment amount as a cost for tax purposes.
The mandatory implementation of e-invoicing by 2026 is not only an obligation but also an excellent opportunity to invest in digital optimization. The Belgian government actively encourages this process through a temporarily increased investment deduction of 120% for digital expenses, applicable to SMEs and self-employed individuals..
