The use of electronic invoicing will become mandatory in Belgium from January 1st, 2026 for businesses subject to VAT obligations. This change aims to modernize tax processes and ensure a secure and structured exchange of documents. It is a good time for businesses to adjust their systems and be ready to comply smoothly.

Key takeaways of the regulation

Exclusive use of electronic invoicing:

From 2026, invoices will have to be managed through a to a new decentralised network called Peppol. This system ensures the secure exchange of documents,

  • Mandatory electronic sending: Emails and other non-connected platforms can no longer be used.
  • Mandatory receipt for all: Even if you do not send electronic invoices to individuals, you must be connected to Peppol to receive invoices from your suppliers.

Choosing the right software:

With the aim to make it easier for taxpayers to adapt their systems to this new regulation, Belgian Ministry of Finance (SPF Finances) has recently published a list of compliant software solutions. 

The Ministry emphasises that the list is intended as a guide for the end user, not as a comprehensive list of all possible solutions. It should be noted that the list includes partial solutions as well as comprehensive solutions:    

  • Partial solutions: only for sending electronic invoices.
  • Comprehensive solutions: allow sending, receiving and processing of invoices within an accounting software.

Tax incentives to ease the transition

The Belgian institutions have announced several measures that will be developed in order to mitigate the expense increase that SMEs will face as well as self-employed individuals with regards to the new regulation: 

  • Firstly, the investment allowance for digital investments will be increased to 20%. 
  • Secondly, companies that opt for subscription models will be allowed to include a 120% expense deduction for invoicing programs for the 2024 to 2027 fiscal years. 

It is strongly advised that companies begin adapting their software systems in 2025. This will ensure seamless functionality once the new regulations come into effect and prevent any penalties from the tax authorities.  

Digitalisation in tax processes is becoming more and more common. This is why Auxadi offers the MySPV tool to keep track of all your company’s movements in Belgium and in more than 50 countries. Contact us! 

Can Auxadi help?

Auxadi can become your ideal partner. We offer a one stop shop value added outsourcing services in the areas of accounting and reporting, tax compliance, payroll management and representation services, among others.

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All information contained in this publication is up to date on 2025. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.