Obligation to switch to electronic invoicing
Starting January 1, 2026, the Belgian government will make electronic invoicing (e-invoicing) mandatory for all B2B transactions between Belgian VAT taxpayers. This decision raises many questions and causes just as many misunderstandings. One of the most common is: “From that date, we'll just have to send our invoices by email in PDF format, right?”
In this article, we put an end to these misconceptions, explain the difference between e-invoicing and Peppol, and how they are inseparable in the Belgian context. Finally, we discuss how Odoo, as an ERP solution, is ready to facilitate this transition for every company, free of charge and in a fully integrated manner.
Common misconceptions
1. “An email containing a PDF file is an electronic invoice.”
False. An electronic invoice is not a PDF file. It is a structured electronic file (such as an XML file compliant with the UBL standard) that can be processed automatically by accounting systems without manual entry.
2. “Peppol is a public invoicing platform.”
Not quite. Peppol is an international network used by public authorities and businesses to send invoices in a secure and structured manner. The Belgian government has made electronic invoicing mandatory and has designated the Peppol network as the standard channel.
3. “Electronic invoicing applies only to public procurement (B2G).”
This is no longer the case. Since 2024, electronic invoicing has already been mandatory for public procurement (B2G). But from January 1, 2026, this obligation will also apply to B2B transactions, representing a major change for almost all Belgian companies.
What is the difference between electronic invoicing and Peppol?
What is it?
| Example/application
| |
E-facturation | An electronic invoice format (such as UBL XML) that can be processed automatically.
| An XML UBL 2.1 file that is read in Odoo or other software.
|
Peppol | A secure network/protocol for sending and receiving these electronic invoices.
| Odoo automatically sends your electronic invoice via Peppol to your customer's accounting department.
|
In other words:
- Electronic invoicing is the format of the invoice.
- Peppol is the channel through which you send this invoice.
In Belgium, you must therefore:
- Create an electronic invoice in the appropriate format (UBL XML, BIS Billing 3.0, etc.).
- Send this invoice via Peppol to your customer (or receive it from a supplier).
The Belgian obligation from 2026 onwards
The Belgian government has deliberately chosen Peppol as the standard transmission channel and UBL XML as the mandatory format. From January 1, 2026, you will therefore no longer be able to send traditional PDF invoices to other Belgian companies, unless you are subject to the VAT threshold or exempt.
This also includes:
- Automatic validation and processing of electronic invoices.
- Registration on the Peppol network is mandatory.
- Software that supports Peppol (such as Odoo).
Odoo & Peppol: free, native, and ready for the future
The good news? Versions 17 and 18 of Odoo offer full support for electronic invoicing and Peppol, fully integrated into their accounting system. And this even applies to the free Community edition.
What Odoo offers:
- Automatic registration on Peppol via the KYC process.
- Send and receive electronic invoices directly from your accounting system.
- Real-time status updates (e.g., “Delivered,” “Rejected”).
- Full compliance with BIS Billing 3.0, XRechnung, NLCIUS, etc.
- Free to use without an external service provider.
Thanks to this native integration, you don't need to use a third party or take out an additional subscription to comply with Belgian legislation.
Conclusion
The mandatory introduction of electronic invoicing via Peppol in Belgium from 2026 onwards is more than just a technical requirement: it is an opportunity to digitize your administration and reduce errors. But this requires the right tools and knowledge.
So don't get caught up in outdated assumptions or costly workarounds. With Odoo, you have everything you need to achieve compliance at no extra cost, starting today.