Time to review your terms and conditions?
December 2025 - From January 1, 2026, e-invoices will be mandatory for B2B transactions between Belgian VAT payers. This means that invoices must be sent and received in a structured electronic format (such as via Peppol), and that a PDF sent by email will no longer suffice. This change is the ideal moment to review your general terms and conditions (GTC). Strong GTC protect your company, clarify agreements, and ensure smoother administrative processing.
1. Deliver your GTC in good time and ensure valid proof of acceptance
Your GTC are only enforceable if they are delivered before the agreement is concluded. So refer to them in your quotation, order form, or initial correspondence. Also record the acceptance: a signature, an email agreement, or a checked checkbox in an online portal will suffice. This remains the safest approach in B2B as well.
2. Make your GTC truly customized
Avoid standard texts from the internet. Your GTC must be tailored to your company: delivery times, payment terms, software requirements for e-invoices, risks within your sector, etc. The transition to e-invoicing is an additional reason to thoroughly tailor the content to your own operations.
3. Be clear about scope and area of application
Clearly indicate to whom the terms and conditions apply (e.g., B2B only). Specify which services, products, and contracts are covered and what exceptions exist. If you only invoice VAT-registered companies, you can explicitly state this.
4. Use understandable language
The simpler your T&Cs, the fewer interpretation problems there will be. Avoid legal jargon and be specific about changes to your invoicing process, for example: how the customer receives the electronic invoice, what steps they need to follow, and what exactly you deliver.
5. Explicitly include your e-invoicing and Peppol procedure
This is a crucial element that really needs to be included in your GTC from 2026 onwards:
· state that invoices are sent and received via Peppol or an equivalent network;
· specify the structured format (e.g. EN 16931 / CEN TS 16931);
· determine who is responsible for technical compliance;
· describe what happens if a customer cannot receive your invoice correctly;
· if necessary, provide a temporary alternative procedure.
6. Add a fraud warning or risk mitigation clause
Peppol increases security, but does not completely rule out fraud. Therefore, include a clause stating that:
· both parties remain responsible for checking supplier details, bank details, and Peppol IDs;
· any unusual or suspicious communication must always be verified;
· errors due to negligent verification are not automatically charged to the supplier.
This helps prevent misunderstandings and financial damage.
7. Dealing with deviations and specific agreements
If you make agreements with a customer that differ from those in your terms and conditions, make a note of this explicitly and in writing. State which provisions are being replaced and how long the deviation will apply.
8. Determine the applicable law and the competent court
Clearly state in your GTC which court has jurisdiction and which law applies. This is particularly relevant for companies that operate internationally or work with foreign B2B customers via Peppol.
9. Keep your terms and conditions up to date and include a change clause
Technology, regulations, and e-invoicing standards are evolving rapidly. Therefore, provide for:
· an annual review of your terms and conditions,
· a clause that allows you to amend your terms and conditions with prior notice to the customer.
10. Have your terms and conditions checked by a lawyer
E-invoicing has consequences for VAT deduction, audit trails, compliance, and liabilities. A lawyer can therefore help you make your terms and conditions watertight, compliant, and future-proof.
