Mandatory e-invoicing in Belgium: what do you need to do as a self-employed professional?
Since 1 January 2026 it is official: if you send invoices to other businesses as a self-employed professional or company, you must do so digitally via Peppol. No exceptions for small businesses, no transition period for those who have their affairs in order.
Sounds complicated? It really isn't. In this article we explain exactly what has changed, who it applies to, and how you can get compliant quickly.
What has actually changed?
Until recently, a PDF invoice sent by e-mail was perfectly acceptable. That is now over for business-to-business transactions. From 2026 onwards, an invoice between two VAT-registered businesses must be sent as a structured electronic invoice — a specific digital format (UBL/XML) that can be processed automatically by accounting and invoicing software.
A PDF is therefore not an e-invoice. Neither is a scan of a paper invoice. What is required is a specific technical format sent via the Peppol network.
Who does the obligation apply to?
The obligation applies to all VAT-registered businesses in Belgium that send invoices to other VAT-registered businesses — regardless of size, sector or legal form. This includes:
- Sole traders operating as a main or side business
- Freelance professionals (architects, consultants, coaches…)
- Small limited companies
- Self-employed individuals with a VAT exemption (turnover below €25,000) who do business with other companies
There are a few exceptions. Do you invoice exclusively to private individuals? Then you are not required to send e-invoices yourself. However, please note: you must still be able to receive e-invoices from your suppliers. So you need to be connected to the Peppol network in any case.
What exactly is Peppol?
Peppol stands for Pan-European Public Procurement Online. It is a secure European network on which businesses and governments exchange electronic documents — such as invoices — safely with one another.
Think of it as e-mail, but specifically for invoices. You send an invoice from your software, it travels via the Peppol network and arrives automatically in your client's accounting software. No manual re-typing, no invoices lost in spam folders.
To use Peppol you need invoicing software that is connected to the network.
What if you are not yet compliant?
The SPF Finance (Belgian Federal Public Service Finance) maintained a tolerance period during the first quarter of 2026. This meant that businesses that could demonstrate they were seriously preparing were temporarily spared from penalties. However, this tolerance is not unlimited and does not serve as an excuse for those who have done nothing.
Moreover, there is a practical problem: if your client is already on Peppol and you are not, they cannot recover the VAT on your invoice. This quickly leads to friction and lost contracts.
How do you get compliant quickly?
It is less work than you might think. You simply need invoicing software that:
- Is connected to the Peppol network
- Creates invoices in the correct structured format (UBL)
- Sends and receives invoices via Peppol
That is all. You do not need to do anything technical yourself — the software handles the connection to the network.
With Cleero you are registered on Peppol within minutes and can send your first e-invoice straight away. No technical knowledge required, no complicated setup.
A tax incentive to act now
Good news: alongside the stick, the government has also provided a carrot. For income years 2024 through 2027, self-employed professionals and small businesses are entitled to an enhanced tax deduction of 120% on subscriptions to invoicing software. This means that €100 in software costs is deductible for €120 from your taxable income.
In concrete terms: investing in the right tool costs you less than you might think.
In summary
- Mandatory for all VAT-registered B2B invoices since 1 January 2026
- PDF invoices sent by e-mail are no longer sufficient
- You need invoicing software connected to Peppol
- Even if you sell only to private individuals, you must be able to receive e-invoices
- There is a tax incentive: 120% enhanced deduction on your invoicing software
Not ready yet? Start free with Cleero and send your first Peppol invoice today.