B2B e-invoicing 2026: am I concerned?

What changes in 2026?

Today, most entrepreneurs send their invoices as a PDF by e-mail, or even on paper. From 2026, that is no longer enough for business-to-business (B2B) transactions in Belgium.

The invoice must be a structured electronic invoice: a standardised file (Peppol BIS / UBL) that the client's software can read and process automatically. It is exchanged over the Peppol network, a bit like a secure e-mail between invoicing systems. A PDF, even sent by e-mail, is not a structured electronic invoice.

Am I concerned?

The general rule: if you are a VAT-registered business established in Belgium and you invoice another VAT-registered business, you are concerned. The obligation targets B2B (business to business).

• You invoice companies or self-employed people (B2B) → concerned
• You work in construction / renovation for developers, property managers, companies → concerned
• You are just starting → best to start compliant right away

• You only invoice individuals (B2C) → not covered by Peppol
• Special situations (not established in Belgium, specific regimes): check with the tax authorities or your accountant

A concrete example

A self-employed tiler invoices a property developer (a company) for a site: that is B2B, so a structured electronic invoice via Peppol is required.

The same tiler then fits a bathroom for a private individual: that is B2C, so the Peppol obligation does not apply. One tool should therefore handle both cases without you having to think about it each time.

Peppol, paper, PDF: what is the difference?

Paper and PDF are images of an invoice: a human reads them, but the client's software has to re-enter everything. The Peppol invoice is structured: amount, VAT and lines are data the software understands directly. The result: fewer errors, faster payments, automatic compliance.

To send it, you don't need to become an expert: invoicing software that speaks Peppol natively does it for you, via an access point.

What are the deadlines?

The obligation for domestic B2B applies from 1 January 2026. E-invoicing to public authorities (B2G) is already in place. Our advice: don't wait until December 2025 — getting compliant early avoids the rush and rejected invoices at the start of the year.

What's the risk if you're not ready?

• Invoices rejected by clients who require the compliant format
• Delayed payments, so cash-flow pressure
• A risk of tax non-compliance

How to get ready without losing your weekends

• Check whether you invoice B2B (see "am I concerned?" above)
• Choose software that issues natively in Peppol / UBL — you never touch the XML yourself
• Test now on a real invoice to be confident before 2026