E-invoicing is coming, but the tax authorities are giving companies some breathing space
November 2025 - From 1 January 2026, Belgian companies will be required to send each other e-invoices. The days of thick folders full of paper invoices or PDFs are therefore almost over. But three months before the introduction, it appears that many companies are not yet ready. The tax authorities have therefore promised a transition period, although the obligation itself remains in full force.
Only a fraction is digital
Figures from Clearfacts, Wolters Kluwer's accounting software, show that barely one in ten professional purchase invoices are currently sent electronically. Clearfacts processes around 8.5 million invoices every quarter, mainly from sole traders and SMEs. The volume of e-invoices has doubled since the beginning of this year, but a real breakthrough has yet to materialise.
The registration rate on the Peppol network — the European platform for exchanging e-invoices — also remains low. Of the 1.2 million VAT-registered companies in Belgium, only a third are connected. It is mainly companies that have been working digitally for some time that have made the switch. For many others, e-invoicing remains something complex and time-consuming, according to research by Hasselt University and Xerius.
Transition period, no postponement
The FPS Finance confirms that there will be a transition period for companies that do not meet the deadline, provided that they can demonstrate that they have taken timely steps towards e-invoicing. Those who make efforts but encounter practical problems do not have to fear immediate fines. These fines can amount to 5,000 euros per violation.
Nevertheless, the tax authorities emphasise that there will be no real postponement. The law remains in full force, and companies that fail to take action risk sanctions. ‘A postponement would send the wrong signal to those who are ready,’ says the Finance Department.
Start now
In other countries, such as Italy, the transition was similar: a slow start followed by a rapid catch-up just before the deadline. It is expected that six out of ten companies in Belgium will still make the switch in time.
For SMEs, the message is clear: those who start preparations now can still participate without any problems. Check whether your accounting software is Peppol-compatible, test e-invoices with a few customers and get your administration in order. The transition period offers some breathing space, but those who remain inactive risk a cold digital shower.
