E-invoicing: what you need to know as a self-employed in Belgium

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As a business, you could previously invoice however you liked, as long as all the required information was included. Many invoices were still sent by post or as scanned PDFs. But starting January 1, 2026, all invoicing between Belgian companies will need to be done through e-invoicing.

This article covers everything you need to know about e-invoicing as a self-employed in Belgium.

E-invoicing will become mandatory for all VAT-liable self-employed individuals, including self-employed in a secondary occuptations and small businesses exempt from VAT (turnover < €25,000).

E-invoicing: what is it?

An electronic invoice, or e-invoice, is an invoice sent online in a specific standardized format.

⚠️ Important: Electronic invoices are not the same as online or digital invoices. Scanning and sending an invoice as a PDF is not the same as e-invoicing.

What makes e-invoicing unique?

• An e-invoice must meet specific standards to ensure it can be accurately read and processed by invoicing software.
• These invoices are also created using invoicing software. With such software, you can automatically send, receive, and process e-invoices.

For self-employed, the shift to e-invoicing means that starting January 1, 2026, you’ll need to use certified invoicing software to send invoices to businesses and to receive invoices from them.

What is Peppol?

When we talk about e-invoicing, we also talk about Peppol. Peppol stands for Pan-European Public Procurement Online. The European Commission developed the Peppol network to streamline the exchange of electronic invoices within the European Union.

Or, in simpler terms: Peppol acts like an address book that ensures the secure transfer of electronic invoices between systems (from one business to another).

To send and receive e-invoices, freelancers must register on the Peppol network. The good news? Registration is free and straightforward, as most e-invoicing software offers this service at no extra cost.

💡 Accountable Tip: With Accountable, you can send and receive e-invoices for free. Plus, you can register on the Peppol network with just one click in the app.

What exactly are the advantages of e-invoicing?

Every year, the government misses out on a hefty sum of tax revenue due to insufficient invoicing or outright fraud. Introducing mandatory e-invoicing will significantly complicate tax evasion in the future. Yet, that's merely the tip of the iceberg in terms of e-invoicing benefits.

It's a considerable leap forward for environmental conservation as well. Just think of the reductions in paper, ink, and postal deliveries.

But the perks extend to you as well.

• A substantial portion of invoicing and processing being automated means you'll spend less time on these tasks.
• The likelihood of mistakes drops significantly due to the invoices' standardized format.
• Increased deduction for invoicing software: the tax authorities are temporarily allowing an increased deduction of 120% for expenses related to e-invoicing.

While further advancements are on the drawing board, it's quite feasible that e-invoicing could alleviate other administrative burdens down the line. For instance, VAT listings and declarations could also become (partially) automated once e-invoices become the norm.

Peppol e-invoicing

Electronic invoicing is facilitated through invoicing software that automates the sending, processing, and even payment of invoices. But what does that involve exactly?

To enable this, it's crucial that the invoices follow specific standards and that the files can be easily read by the software.

• E-invoices are created as XML files according to the UBL (Universal Business Language) format, which was specially developed for digital invoices. These standards ensure that all the necessary information for an invoice is indeed present.
• Electronic invoices are sent (automatically) to the recipient via a secure channel like PEPPOL. At the recipient's end, the e-invoice can be directly incorporated into the accounting system for automatic processing. Since this program adheres to the same standards, the information can be easily read, and processing errors are rare. As a business owner, these channels also make it much easier to track the status of your invoices.

💡 Sending Peppol invoices with Accountable? Find out how it works here.

FAQ E-invoicing

Author - Alexis Eggermont

Alexis is co-founder at Accountable. He is passionate about leveraging data, AI, technology, and entrepreneurship.

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