Two months of mandatory electronic invoicing: not an unqualified success
March 2026 - Since January 1, 2026, electronic invoicing between VAT-registered companies has been mandatory. Two months later, the first effects are becoming apparent. And they are not all positive.
Strikingly, invoices are being paid later on average than before the introduction. A PDF invoice sent by email was settled within ten days on average, while the payment term for e-invoices is up to fourteen days. This seems paradoxical, as e-invoicing was introduced precisely to speed up processes and reduce errors.
The explanation lies mainly in the transition phase. Many companies were late in adapting their software. Accounting packages had to be configured, employees trained, and internal workflows redesigned. In practice, this means that some e-invoices are sent correctly but are not automatically processed by the recipient. As soon as manual intervention is required, delays creep into the process.
Technical teething problems and disappearing invoices
In addition, there is still a mix of systems in use. Not every company works with the same software or the same level of automation. Some companies receive e-invoices via Peppol, but still have to assign or approve them manually internally. This adds extra steps to the approval flow.
According to the Association of Accountants and Bookkeepers (KVABB), processing via Peppol does not always run smoothly in practice. Accountants report that invoices sometimes “disappear” in the digital process. They are sent correctly from a technical point of view, but are not delivered or processed correctly by the recipient.
The result? Companies sometimes only notice weeks later that a customer never received the invoice. This puts pressure on liquidity, increases the risk of late payments, and can even lead to missed VAT deadlines. In addition, discussions about payment terms arise when the date of receipt is unclear.
What does this mean for your cash flow?
SMEs in particular feel the impact of four extra days of payment terms. In sectors with low margins or high pre-financing, this can quickly weigh on liquidity. What's more, a “lost” invoice can completely restart the payment term.
Some practical tips:
· Check that your e-invoices have been delivered and received.
· Use automatic confirmation of receipt.
· Make clear agreements about payment terms.
· Actively follow up on outstanding invoices, even if they are digital.
