Since 1 January 2013, invoices sent on paper and by electronic means have had the same legal status in Belgium. But when a new law comes into force on 1 January 2026, only electronic invoices will be legal in B2B transactions.
This means what are known as ‘structured’ invoices, not merely PDFs. Confused? We talked to Marc Van Thournout, member of the Institute for Tax Advisors and Accountants and Fiscal Accountant, to find out exactly what the new law involves, and what Belgian businesses need to do by January next year.
So what are the advantages of this law?
“There are many. For companies, using e-invoicing reduces the use of paper, makes archiving more efficient, offers greater security, prevents invoicing and payment errors and leads to faster payment by the client. On a broader scale, it will also result in lower tax fraud and facilitate the examination of tax documents during audits.
But it will require a considerable shift in invoicing practices. A 2020 study showed that, only 16% of electronic invoices were structured.”
And what exactly is a structured invoice?
“A structured invoice is one where the key zones of the invoice – for example the date, invoice number, amount, VAT amount and so on – are formatted in such a way that they can be recognised automatically. This means that invoices can be sent, accepted and paid much more efficiently and accurately.”
Does that mean companies all have to use the same invoice layout or the same system?
“All they need is a system that implements Peppol-bis, an international standard for e-invoicing. Invoices that comply with this standard will all be readable automatically. The whole point of the law is to make things much simpler through interoperability.”
And does the law apply to all Belgian companies?
“It applies to B2B transactions between VAT registered companies. B2G transactions – municipalities or other government bodies – have already been subject to this requirement for some time.”
What about the costs of making this transition? Is there any help available?
“Yes, incentives have been put in place to assist companies with the transition. As of 1 January 2025, investments in e-invoicing are eligible for a 120% tax deduction.
Companies without the means to implement their own e-invoicing system will be able to use the free online Hermes platform to send and receive e-invoices.
And finally, of course, ITAA Approved Members will be happy to help companies make the switch and enjoy the benefits instead of merely seeing it as an additional administrative burden.”