Electronic invoicing between companies to become mandatory from 2026
October 2023 - At the end of September 2023, Finance Minister Vincent Van Peteghem reached an agreement in the Council of Ministers on the mandatory introduction of digital invoicing (e-invoicing) between companies from 1 January 2026. A generous transition period is envisaged to give every taxpayer a chance to adapt to this new way of working.
The move to digital invoicing is important to reduce the VAT gap (this is the difference between what the government should receive in VAT revenue and what the government actually receives), and harness it for administrative simplification.
Electronic invoicing becomes the norm
This obligation already exists for invoices issued to public authorities. So from 1 January 2026, this will also become the norm in transactions between taxable companies.
Specifically, as a company, you will have to use structured electronic invoices (GEFs) sent via the Peppol network. GEFs are digital files in XML format (Extensible Markup Language) built according to a universal structure, the Universal Business Language or UBL. This structure ensures that software packages worldwide can read and process electronic invoices fully automatically.
The benefits of electronic invoicing
Thanks to electronic invoicing, processes can be significantly automated. This saves time and simplifies administration for your company and your tax advisor.
For the government, electronic invoicing is a strong weapon in the fight against VAT fraud. Minister Van Peteghem's new preliminary draft is part of the federal government's coalition agreement, in which reducing the VAT gap is one of the focal points.
Additional advice required
Before the draft bill on electronic invoicing can be voted on, the Council of State, the High Council for the Self-Employed and SMEs, Agrofront and ITAA have to give their opinions.
