Half of freelancers not ready for e-invoicing

Since 1 January 2026, electronic invoicing for all companies - including self-employed people - that are registered for VAT is obligatory in Belgium.

Firms and affected freelancers can no longer submit emails or PDF files as proof of work. However, almost half of self-employed people have yet to register on the Peppol e-invoice network before the deadline passed, according to Belgian finance ministry data.

According to studies ordered by the Belgian Service for Administrative Simplification, converting the one billion business-to-business invoices exchanged in Belgium each year into effective e-invoices is expected to generate savings of at least €3.5 billion per year.

The need to issue structured electronic invoices does not apply to supplies of goods or services provided to individuals for private use - "business-to-consumer", such as a jewellery maker selling an item to an individual customer, for example.

In addition, there is a three-month grace period for freelancers, although they were all encouraged to register by 31 December 2025.

The system does have advantages, in particular enabling automatic invoicing. The measure, approved in early 2024, will also mean that penalties from €1,500 to €5,000 for non-compliance can be levied after the law enters into force.

Since 2016, the Belgian public sector has recommended Peppol as the most convenient channel for receiving e-invoices.

According to the platform, the Belgian government defines Peppol as “the open, standards-based interoperability model that enables the delivery of any procurement-related e-document from any sender to any receiver, in a suitable and affordable way”.