With e‑invoicing, a standardised invoice is sent through a closed and secure electronic network such as Peppol.

E‑invoice
An electronic invoice created in an internationally standardised format. Technically, this format combines XML (a programming language for structuring digital information) with UBL (a universal set of labels used when creating an e‑invoice).
Peppol
The Pan European Public Procurement Online network is the international, closed and secure network through which e‑invoices are exchanged. Use of the Peppol network will be mandatory for all EU member states from 1 January 2028. In addition to the EU, the United Kingdom, the United States, Canada, Australia and South Africa are also joining this network.
Peppol access point
The electronic mailbox from which you send or receive an e‑invoice.

What is changing?

No worries. In an e‑invoicing tool, you create an invoice just as you normally would.

The difference with an invoice made in Word, Excel, or pdf is that the information is automatically encoded for smooth delivery over the Peppol network. Your e‑invoicing software will always generate a regular pdf alongside the encoded XML file, so you can still read your invoices easily.

Benefits

It may feel like a big change, but switching to e‑invoicing offers clear advantages for associations and freelancers.

Creating outgoing invoices becomes easier.
Processing incoming invoices is much faster because accounting software recognises and fills in many details automatically.
Your VAT return can be prepared more smoothly.
No more lost invoices.
Invoices can be paid more quickly.
The Peppol network is highly secure, so you can trust that you only receive official (and not falsified) invoices.

Who is required to use e‑invoicing?

Mandatory e‑invoicing applies to invoicing between Belgian organisations and individuals (freelancers) who carry out VAT‑liable activities with one another (B2B). These organisations must be able to both send and receive electronic invoices. This requirement does not apply to invoices between a VAT‑liable organisation or freelancer and private individuals (B2C).

For these organisations is it mandatory
The e‑invoicing requirement in Belgium applies to:
- Fully VAT‑liable non‑profits
  Non‑profits that carry out only VAT‑liable activities must be able to send and receive e‑invoices to and from other VAT‑liable organisations and individuals.
- Partially VAT‑liable non‑profits
  Non‑profits that carry out both VAT‑liable and non‑VAT‑liable activities must be able to send e‑invoices for their VAT‑liable activities and receive e‑invoices.
- Non‑profits and freelancers exempt from VAT as small enterprises
  Non‑profits and freelancers with an annual turnover of up to 25,000 euros are exempt from VAT under Article 56 of the VAT Code. They must still be able to send and receive e‑invoices.
- Informal associations with a VAT number
  Informal associations that have a VAT number because they carry out VAT‑liable activities fall under the mandatory e‑invoicing rules and must be able to send and receive e‑invoices.
Important exception for specific non‑profits
- Non‑profits that carry out only activities exempt from VAT under Article 44 of the VAT Code are not subject to the e‑invoicing requirement and therefore do not need to be able to send or receive e‑invoices.
- Non‑profits that carry out only activities exempt from VAT under Article 44 of the VAT Code, but are VAT‑liable because they exceed the threshold of 11,200 euros for intra‑Community acquisitions (purchases of goods outside Belgium) or purchases of intra‑Community services (purchases of services outside Belgium), are also exempt from the e‑invoicing requirement and do not need to be able to send or receive e‑invoices.
Check whether your association is required to comply
There are three ways to check this:

1) With this tool from the federal government , you can easily check whether your association falls under the e‑invoicing requirement. By answering a few questions, you will quickly find out whether you need to switch to mandatory e‑invoicing from 1 January 2026.

2) Not sure whether your non‑profit is registered as VAT‑liable? Check on Intervat (the online portal of the FPS Finance) whether a VAT scheme is registered for your association and for which activities:
- Log in to Intervat with itsme or another authentication method.
- Click on “Intervat”.
- Click on “VAT schemes”.
- Enter the VAT or enterprise number and click “Search”.
- You will now see whether a VAT scheme applies to your association:
  - If no VAT scheme is registered for your association, your association does not fall under the e‑invoicing requirement.
  - If your association is registered as exempt from VAT under Article 44 of the VAT Code, your association does not fall under the e‑invoicing requirement.
  - If your association is registered as exempt from VAT returns under the small‑enterprise exemption (turnover < 25,000 euros/year), then your association does fall under the e‑invoicing requirement.
  - If your association is registered as subject to VAT, then your association falls under the e‑invoicing requirement.
3) Check in the Crossroads Bank for Enterprises whether the following is listed under “Capacities” for your association: “Subject to VAT”.
- If this is not the case, your association is not registered as VAT‑liable and you do not fall under the e‑invoicing requirement.
- If this is the case, check whether your association carries out only activities exempt from VAT under Article 44 of the VAT Code. In that case, your association does not fall under the e‑invoicing requirement.
- If this is the case and no VAT exemption applies, then your association does fall under the e‑invoicing requirement.

How do I get started with e‑invoicing?

Does your association fall under the e‑invoicing requirement? Or do you want to take the lead and fully switch to e‑invoicing? We are happy to guide you with a few scenarios:

Your association works with an accounting firm.
In this case, contact your accounting firm and discuss the options for e‑invoicing.
Your association manages its own bookkeeping and already uses accounting software.
Activate the option in your accounting software to send and receive invoices via Peppol. You can usually find this easily on the “Settings” page. Once Peppol is activated, you can send and receive e‑invoices without difficulty.
Your association does not use accounting software but wants or needs to send and receive e‑invoices.
You can consider switching your bookkeeping to accounting software, or you can activate a Peppol mailbox. Doccle, for example, offers the option to send or receive e‑invoices, and several banks also offer this option through your bank account.