As of January 1, 2026, the Belgian business landscape has entered a new digitally defined phase. Mandating structured e-invoicing for almost all B2B transactions definitively ends the era of the paper invoice and PDF, standardizing and automating the exchange of financial data. This is not just a technical change, but a critical turning point that will separate proactive, automated companies from those that will be left behind, struggling with operational disruption. This article provides a guide to the new regulations, explains why the Peppol network is a key part of this reform, and shows how companies can prepare to not only avoid penalties, but more importantly gain a real competitive advantage.
Understanding the motivations behind such a profound reform is crucial for companies planning to adapt their operations. The introduction of mandatory e-invoicing is not an end in itself, but a tool to achieve broader, strategic business goals. The Belgian government, following the European vision, sees the digitization of invoicing processes as a catalyst for transforming the entire business ecosystem.
The strategic reasons for implementing this reform are as follows:
- Increase Efficiency: E-invoicing is seen as a strategic process driving end-to-end automation. It creates a standardized, machine-readable data channel that becomes the foundation for further supply chain automation (procure-to-pay and order-to-cash).
- Giant Savings: These ambitions are backed by hard data. A study commissioned by the Federal Public Service for Policy and Support (FPS BOSA) found that converting the one billion invoices exchanged annually in Belgium to an electronic format could generate savings of at least €3.5 billion a year.
- Stimulating Digitization: The e-invoicing obligation is an integral part of the Belgian government's broader strategy to accelerate the digitization of the economic landscape and support companies in their digital transformation.
To achieve these ambitious goals, Belgium has relied on a proven, open and international standard that guarantees interoperability and security.
The choice of the Peppol (Pan-European Public Procurement Online) network as the foundation of the new system was no accident. The Belgian government identified Peppol as a universal and open interoperability model that enables the delivery of any electronic document from any sender to any recipient in a reliable and affordable manner. The potential of this network can be compared to the efficiency that the postal system has brought to the world of paper documents.
Decentralized Belgian Model
Unlike centralized systems, where invoices go to a central government platform, the Belgian B2B model is based entirely on the direct exchange of documents through the Peppol network. Crucially, as of January 1, 2026, this will be the only accepted channel for exchanging e-invoices in B2B transactions.
In doing so, it is important to distinguish between B2B and B2G (Business-to-Government) transactions. While business-to-business invoice exchange is exclusively peer-to-peer through the Peppol network, transactions with the public sector are often routed through the Mercurius platform. It acts as a central receiving point for government and is also connected to the Peppol network. Understanding this difference is crucial for companies serving both commercial and public sector customers.
Key Standards and Formats
To ensure full interoperability, Belgian regulations precisely define the required technical standards:
- Peppol BIS Billing 3.0: This is the basic e-invoicing standard, fully compliant with the European standard EN 16931, and will be required for both transactions with the public sector (B2G) and the mandatory B2B system from 2026.
- UBL 2.1: This is a technical format used inside the Peppol network that ensures documents are understandable to the IT systems of business partners across Europe, eliminating technological barriers.
The Role of the Access Point (Access Point).
Companies do not connect to the Peppol network directly. Communication takes place through certified service providers, called Access Points. These are the entities responsible for the secure and standards-compliant sending and receiving of structured documents on behalf of the company.
Choosing the right certified Access Point is therefore the first and most important decision a company must make in adapting to the new regulations.
Successful implementation of e-invoicing and ensuring compliance with the new regulations depends not only on the technology, but also on the partner a company chooses to work with. Choosing a certified and experienced supplier minimizes implementation risks and allows you to take full advantage of the potential of digitization.
Infinite is an example of a Peppol Certified Access Point. Cooperation with such a partner means in practice:
- Official authorization to send documents through the Peppol network.
- Pan-European coverage, i.e. the ability to send invoices and other documents to partners throughout Europe (e.g. in Germany, France or Scandinavian countries) without the need to build additional, expensive integrations.
- Guaranteed compliance with EU security and interoperability standards, including eIDAS and RODO regulations.
- Peace of mind for finance and accounting departments thanks to the assurance that documents are sent through a trusted, controlled and compliant communication channel.
As of January 1, 2026, B2B e-invoicing via the Peppol network has become a mandatory standard for all companies operating in the Belgian market. Ignoring this change is not an option.
However, adapting to the new regulations is not only an obligation, but also a strategic opportunity. It's an opportunity to deeply automate financial processes, significantly reduce operating costs, and make your company more efficient and competitive in the digital age.
Taking a proactive approach and choosing a scalable technology partner is not just a way to avoid disruption - it's an investment in operational resilience and readiness for the next waves of digital transformation in Europe.