How can you reap tax benefits from mandatory e-invoicing?
September 2025 - Those who are already taking steps towards digital invoicing are not only reaping operational benefits. There are also interesting tax benefits to be gained.
From 1 January 2026, every VAT-registered company in Belgium must switch to electronic invoicing. That deadline is fast approaching. For some companies, all they need to do is take out an e-invoicing subscription and connect to the Peppol network. For others, the switch means a more profound redesign of systems and processes, for example through software upgrades or the integration of new modules. No matter how big or small the effort, waiting until the obligation comes into force is not a good idea.
Temporary additional tax benefit
The government is encouraging the introduction of e-invoicing through an increased cost deduction. If you invest in digital invoicing between the 2024 and 2027 income years, you can deduct 120% of the costs incurred. This applies not only to monthly licences or subscriptions, but also to consultancy and implementation costs.
Important detail: this benefit is only available to small companies and sole traders. Large companies are therefore not eligible.
What about larger investments?
Not every SME can get by with a standard package. Some companies build their own IT platform or have custom software developed. These expenses are investments that are depreciated over several years and are therefore not eligible for the increased cost deduction.
However, you don't have to miss out on the tax bonus. Since 1 January 2025, there has been an increased investment deduction of 20% for digital assets, such as invoicing software, e-commerce solutions, CRM systems or cybersecurity tools. Unlike the cost deduction, this benefit is not limited in time. Here too, it is only available to small companies and sole traders.
Practical application without headaches
The tax benefits are processed via the tax return and not in the annual accounts, making application relatively simple. Nevertheless, it does require some attention. For example, the list of eligible costs is not fully defined by law. To avoid any disputes with the tax authorities, it is wise to have invoices clearly itemised: list e-invoicing costs separately or use a specific account number in your accounting records. This will make it immediately clear to both your accountant and the tax authorities.
