No respite for electronic invoicing, but some leniency in enforcing the law
May 2026 - The professional association of accountants KVABB and the organization for the self-employed NSZ are once again calling for a postponement of the mandatory introduction of electronic invoicing via Peppol. According to them, the government itself is not ready either. Nevertheless, the office of Finance Minister Jan Jambon is sticking to the schedule, even though it promises some flexibility in enforcing the law.
Starting January 1, 2026, self-employed individuals and businesses must send invoices electronically via Peppol. Traditional PDF invoices are no longer sufficient. Those who fail to comply with the rules risk a fine of up to 5,000 euros. The government did grant a three-month grace period, but it expired on April 1. Businesses that are not ready today are therefore in the danger zone.
The government itself is not quite ready yet
According to the KVABB and the NSZ, this is difficult to justify. They point to persistent technical issues as well as a government that is itself lagging behind. For example, the Belgian Official Gazette, which is part of the FPS Justice, can currently only receive invoices via Peppol, but cannot yet send them. This option will not be available until the end of June. The Gaming Commission is not yet working with the system.
This raises questions. Indeed, how credible is a requirement if not all government agencies are ready to comply with it?
The problem often lies with the software
Furthermore, according to the industry, the cause is rarely attributable to the companies themselves. The fact that some companies are not yet ready for Peppol generally has little to do with a lack of willingness. The biggest bottlenecks lie with software providers, who have not always updated their systems on time or are still facing technical limitations.
The message from accountants and the self-employed is therefore clear: push back the deadline again. Or will the minister also impose fines on government agencies that are not in compliance?
No procrastination, but a pragmatic approach
A general extension is not on the horizon. Finance Minister Jan Jambon is sticking to the planned implementation. However, businesses acting in good faith and making demonstrable efforts to switch to digital invoicing will not be immediately penalized in the event of technical issues.
For SMEs, the message therefore remains the same: the requirement is in place, and it remains. But those still facing technical issues today seem to be able to count on some understanding for the time being. The only question is for how long.
