E-invoicing and clients within the EU

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As of 1 January 2026, structured electronic invoicing (e-invoicing) will become mandatory for all B2B transactions between Belgian companies that are subject to VAT. In other words, your company will have to send and receive electronic invoices in a specific format via the Peppol network.

Peppol was developed to streamline and secure the exchange of electronic invoices within the European Union. But what about foreign clients or suppliers? We'll explain it all in this article!  

Electronic invoicing for European clients

Although it will be mandatory to send electronic invoices to Belgian businesses from 2026, this deadline does not apply for invoices sent to clients in other EU member states. Things will change from 2030, however. At that moment, e-invoicing will become the standard for all B2B transactions within the EU. 

Electronic invoicing is already mandatory for public procurement (i.e. Business-to-Government, or B2G transactions) in many European countries. Each country has until 2030 to decide whether to implement e-invoicing for B2B transactions, and if so, when. Currently, e-invoicing is already in effect in some countries, via Peppol or another system. In others, it's not yet mandatory.

And because the different platforms are not (yet) fully compatible, you are not (yet) obliged to send electronic invoices to other EU member states. Of course, you are already allowed to do so.

E-invoicing is mandatory (or will be soon) in the following European countries:

The other EU member states have not yet made e-invoicing mandatory, but will have to do so from 2030.

To find out more and to consult the latest information on e-invoicing in the different EU member states, check out the European Commission’s country factsheet.

E-invoicing to clients outside the EU

For clients located outside the European Union, other rules apply, depending on the country.

Some countries, such as Australia and Mexico, already have strict e-invoicing requirements, while others have no specific rules.

Are you active internationally as a Belgian-registered sole trader or company? If so, you need to take the invoicing requirements of your client's country into account. 

FAQ about electronic invoicing within and outside the EU

Author - Valesca Wilms

As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.

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