Not using electronic invoicing yet?
As of January 1, 2026, it’s official: structured electronic invoicing via Peppol becomes mandatory.
Every VAT-registered business in Belgium will be required to send and receive structured e-invoices via the Peppol network.
The new Royal Decree, published on July 14, 2025, in the Belgian Official Gazette, introduces strict penalties for businesses that are not ready in time.
E-invoice with Peppol
What exactly is required?
The new decree states that each business must be able to:
- Send electronic invoices via the Peppol network
- Receive electronic invoices via the same network
- Issue invoices in the Peppol BIS (UBL) format
Even if you have separate agreements with certain partners, you still need to be technically ready for Peppol. This is not optional. It also affects your reporting: the upcoming e-reporting requirements will largely reuse the same XML structures.
Significant penalties
Businesses not compliant by January 1, 2026 risk a fine of up to €5000.
These fines are not proportional. The tax authorities will check each quarter whether you’re compliant. The first infraction may result in a warning, but from the second infraction onwards, fines will be enforced.
Existing penalties for incorrect or missing invoices will continue to apply. Including for electronic invoices.
Important: VAT calculation rules are changing too
From January 1, 2026, a new rule applies for VAT calculation:
- VAT can no longer be rounded at line level
- Only the total amount per VAT rate may be rounded
This requires an update of your calculation scripts and exports, to avoid rounding differences and disputes with clients or the tax office.
Ready for e-invoicing with Peppol?
Still sending PDF invoices, juggling emails, or working with outdated formats?
Now’s the time to switch to smart e-invoicing.
KPD helps leading construction companies streamline their digital workflows, from tendering to invoicing. With full Peppol integration, we make sure your invoicing is 100% compliant, right on time.
Think: seamless Peppol setup, correct XML structures, up-to-date VAT rounding, and full traceability.
