Belgian companies are moving toward mandatory e-invoicing, but their level of preparedness is still far below expectations. Despite growing awareness, the adoption of PEPPOL-enabled invoicing remains slow among medium and large organizations. Our recent analysis shows that the e-invoicing readiness in Belgium remains relatively low.
Belgian companies struggle with PEPPOL E-Invoicing mandate
From January 2026 onward, all VAT-registered entities in Belgium will be required to send and receive their invoices electronically through PEPPOL for all B2B transactions.
In September, we evaluated 828 Belgium based medium and large organizations: companies with more than €50 million in turnover and/or over 150 employees. The findings were clear: only about a quarter (24.6%) were capable of both sending and receiving e-invoices.
Two months later, in November, a follow-up assessment showed progress, but the situation remains concerning. Roughly one in three (32.3%) medium and large companies can now exchange e-invoices via PEPPOL. With just weeks remaining before the legal obligation takes effect, an estimated two-thirds of these organizations are still selecting or implementing an e-invoicing solution.
What if I do not comply with e-invoicing?
With two-thirds of medium and large companies still not compliant, the risk of missing the deadline for some of them is significant. Not being compliant can result in the following fines:
- €1,500 for a first offence
- €3,000 for a second offence
- €5,000 for subsequent offences
Between two offences, there is a three-month grace period, allowing companies to become PEPPOL compliant before the next, higher fine is imposed.
In addition to fines, invoices may be considered ‘illegal’, potentially affecting VAT deductions. Implementing e-invoicing in time is therefore crucial to avoid both financial and operational risks.
A few weeks ago, authorities stated that there will be a grace period at the start of 2026, although its duration remains unclear. This period is not a postponement of the regulation but rather a temporary relief from fines for companies that can demonstrate concrete progress toward compliance. TriFinance therefore advises organizations to act now and not wait for official grace period expires.
Implementation takes time
As highlighted in our article 'Final Call: E-Invoicing', companies typically need around six months to move from tool selection to full implementation of e-invoicing solutions. A successful rollout takes careful preparation, alignment between departments and implementation. Key focus areas include:
- Mapping of the global invoicing scope
- Mapping of the different types of invoicing (credit notes, self-billing, etc.)
- Process redesign of incoming and outgoing invoices
- Handling of specific invoicing requirements: e.g. attachments and data enrichment
- Possible change in VAT calculation logic (which should occur at total level, not line level)
- Training of people on invoicing and error handling.
E-invoicing is not simply an IT add-on for your ERP Package. It’s a transformation project that impacts finance, IT, tax, and compliance functions. Choosing the right tool is important, but aligning it with internal processes is what ensures lasting value.
Final thoughts
With only weeks left until e-invoicing becomes mandatory, many organizations are still in transition. While the anticipated grace period may soften the short-term impact of non-compliance, demonstrating clear progress remains essential to benefit from this grace period.
Beyond compliance, e-invoicing brings tangible benefits: fewer billing errors, faster processing, and improved control over financial operations. The earlier companies act, the sooner they can realize these advantages.
TriFinance supports organizations in assessing their current e-invoicing maturity, defining the right approach, and guiding them through selection and implementation of an e-invoicing access point.
Would you like to discuss your organization’s readiness or explore implementation options? Our experts are available to help you navigate through the process.
