Dutch tax authority
From 1 January 2026, Belgium is introducing mandatory B2B e-invoicing. This has direct consequences for Dutch companies doing business with Belgian companies.
In this article we explain exclusively what is changing for invoicing to Belgium.
From 1 January 2026, the following applies in Belgium:
✔️ All Belgian VAT-registered companies must be able to receive e-invoices
✔️ Invoicing takes place via Peppol
✔️ PDF invoices are no longer permitted for B2B transactions
This is a legal obligation, not a recommendation.
Do you as a Dutch company supply to a Belgian business?
Then from 2026:
❌ A PDF by email is no longer valid
✅ You must send a structured e-invoice
✅ This is done via Peppol
It does not matter whether you:
- are a sole trader or have a general partnership, BV or holding company
- apply VAT reverse charge or not
- are based in the Netherlands
The country of your client determines the invoicing rules.
E-invoicing is a structured electronic invoice (for example XML), which can be processed automatically by accounting systems.
Important:
❌ PDF by email = not an e-invoice
✅ Peppol/XML = a valid e-invoice
Belgium wants to:
- reduce tax fraud
- automate administration
- speed up invoice processing
- reduce paper use
That is why Peppol has been chosen as the standard.
No need to panic. This is sufficient:
1. Check whether you have Belgian business clients
2. Make sure your accounting or invoicing software is Peppol-compatible
3. Sort this out before 1 January 2026
This way you avoid having your invoices rejected.
Summary
- Belgium makes B2B e-invoicing mandatory from 1 January 2026
- PDF invoices are disappearing
- Invoicing takes place via Peppol
- Dutch companies need to adapt
- Other EU countries have (or will have) different rules, keep an eye on our knowledge base
Remember: the country of your client determines the obligations.