The legal value of e-invoices: what you need to know.

The evolution of e-invoicing in Belgium

Since January 1, 2013, Belgian businesses subject to VAT have had the option to issue electronic invoices, provided their trading partners agree. This flexibility has allowed companies to streamline their invoicing processes, but until now, it has remained an optional practice between private operators.

The federal law on public procurement of 7 April 2019 transposes the EU Directive 2014/55/EU, which obliges public sector administrations to receive and process eInvoices compliant with the European standard on e-invoicing (EN). In addition to the transposition of EU Directive 2014/55/EU, the Belgian Parliament enacted the Royal Decree of March 9, 2022, which establishes new requirements for e-invoicing in Belgium in the public sector. The procedures relate to the obligation of e-invoice issuance for economic operators in the context of public procurement and concession contracts.

However, there is a more significant change on the horizon, impacting the business. Starting January 1, 2026, issuing structured e-invoices will become mandatory for VAT-registered businesses in Belgium in their B2B commercial affairs. This significant shift is part of a broader effort to enhance the efficiency and transparency of business transactions.

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E-invoices vs. paper invoices: Equal standing since 2013

One of the most critical aspects of this transition is the legal equivalence between e-invoices and traditional paper invoices. Since 2013, invoices issued and received in electronic format have held the same legal value as their paper counterparts. This means that businesses can create, send, receive, and archive e-invoices with the same confidence and security as they would with physical documents.

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Authenticity, integrity and legibility of an invoice

When issuing electronic invoices, it is essential to maintain their integrity, authenticity, legibility, and audit trail to ensure compliance with Belgian VAT regulations.

• Integrity refers to the invoice's content remaining unchanged from the time it is issued until the end of its retention period.
• Authenticity ensures that the sender's identity is verifiable, often achieved through advanced electronic signatures or secure transmission methods.
• Legibility requires that invoices remain readable throughout the entire storage period, ensuring that all necessary information is easily accessible.

Finally, a robust audit trail must be maintained, allowing for the traceability of the invoice from creation to archiving, ensuring that all processes related to the invoice can be reviewed and verified if necessary. These elements are crucial for the reliability and legal validity of e-invoices, helping to prevent fraud and errors in electronic transactions.

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What is changing in 2026?

The new legal framework, introduced by the law of February 6, 2024, takes e-invoicing to the next level. From January 1, 2026, VAT-registered businesses in Belgium will be required to issue structured e-invoices for all domestic transactions. This mandate is dependent on the European Commission approval of the Belgium's request for a derogation.

The move to structured e-invoicing is designed to facilitate the automated and electronic processing of invoices, making transactions more efficient and less prone to errors.

Starting from the 1st of January 2026, VAT-liable companies with a VAT registration and establishment in Belgium are obligated to receive and send structured electronic invoices, leaving no room to refuse them.

Even if a business is not required to issue invoices under national regulations, it must take the necessary measures to process and settle electronic invoices. The obligation refers to domestic B2B transactions, issued under the Belgium VAT law. Cross-border transactions are out of scope.

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Who needs to comply?

The structured e-invoicing obligation will apply broadly. There are even some specific categories of businesses that will need to comply equaly with this new regime:

• Small Businesses: Those benefiting from the special regime under Article 56bis of the VAT Code (small business exemption scheme).
• Agricultural Operators: Those under the regime specified in Article 57 of the VAT Code.

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Who is exempt?

Despite the sweeping changes, there are certain exemptions:

• Flat-Rate Tax Base Businesses: Businesses under the special regime outlined in Article 56 of the VAT Code.
• Bankrupt Businesses: Concerning activities for which they have been declared bankrupt.
• Exempt Transactions: Businesses that exclusively perform exempt transactions under Article 44 of the VAT Code are also exempted since they were not required to issue paper invoices for these activities.

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The role of Peppol

To facilitate the transition, the government has introduced the use of the Peppol network. Connecting via Peppol offers interoperability advantages, eliminating the need for bilateral agreements between participants and providing a common standard for all. The network is already operating in the country as a primary delivery method in the Business-to-Government (B2G) e-invoicing obligations.

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What does this mean for businesses?

While the shift to structured e-invoicing represents an additional investment, it also promises significant benefits. Automated processing can reduce errors, speed up transactions, and improve overall efficiency. As the 2026 deadline approaches, it’s crucial for businesses to begin preparing for this new era of invoicing.

The transition to mandatory e-invoicing marks a significant step forward in the digitalization of business processes in Belgium. By understanding the legal value of e-invoices and preparing for the upcoming changes, businesses can ensure they remain compliant and take full advantage of the benefits that digital invoicing offers.

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Conclusion

The shift towards mandatory e-invoicing in Belgium marks a significant milestone in the digitalization of business processes. By January 1, 2026, all VAT-registered businesses in Belgium will be required to issue structured e-invoices for domestic B2B transactions, making invoicing more efficient, transparent, and secure. Understanding these changes and preparing in advance will ensure compliance and enable businesses to capitalize on the benefits of automated processes.

For more detailed information on how your business can adapt to these upcoming changes and ensure compliance, feel free to contact us! We're here to help guide you through the transition to e-invoicing.