You’ve probably heard of it, or as a Belgian brand are already busy preparing for it; electronic invoicing. But what exactly does it entail, what do you need to arrange and when does it apply to your brand? We would like to explain that to you in this article.
What is e-invoicing?
Electronic invoicing, or e-invoicing, is becoming the standard for business transactions in more and more European countries. E-invoicing means sending invoices in a structured, digital format that can be processed automatically by accounting systems. Unlike traditional invoices in PDF format or on paper, these invoices are machine-readable. Especially in fashion, where invoices for clothing, shoes and accessories are often sent in large volumes, e-invoicing offers benefits such as efficiency, fewer errors and faster processing. Last but not least, it ensures that you are compliant with laws and regulations.
When will e-invoicing become mandatory?
When you have to be compliant with laws and regulations still varies greatly by country. Whereas in the Netherlands and Germany the deadlines are still some time away, Belgium and Denmark are leading the way with an obligation from January 1, 2026.
A brief overview by country:
- Belgium: From January 1, 2026, all companies subject to VAT must be able to send and receive e-invoices for B2B transactions. The Belgian government has chosen the Peppol network as the standard.
- Denmark: As of January 1, 2026, all companies in Denmark must comply with e-invoicing requirements for B2B transactions. Denmark also uses the Peppol network.
- Germany: In Germany, companies must already be able to receive B2B e-invoices according to the European standard EN 16931 since January 1, 2025. The duty to send will be phased in: for large companies from 2027, fully for all companies expected in early 2028.
- Netherlands: For B2B, e-invoicing is still voluntary. Under the EU initiative ViDA, it will become mandatory for cross-border B2B transactions within the EU from July 1, 2030. It is still being considered when B2B e-invoicing can be made mandatory in the Netherlands itself.
Before we zoom in on the obligations in Belgium in more detail, we will first explain some definitions and standards.
What is ViDA?
ViDA, stands for VAT in the Digital Age and is a European regulation that digitizes and streamlines the VAT process. The goal is for businesses within the EU to be able to send and receive e-invoices across borders in a standardized, machine-readable format. ViDA makes it easier for companies to automate VAT returns, reduce errors and process payments faster. For Dutch fashion brands, this means timely preparation of their systems for e-invoicing for both domestic and international customers.
What is the European standard EN 16931?
EN 16931 is the official standard for structured electronic invoicing within the European Union, enabling companies to process e-invoices in a standardized, reliable and VAT-compliant manner. By complying with this standard, invoices between companies and governments can be processed electronically and automatically, regardless of the country. Some features include machine-readability, XML structure and mandatory VAT fields. Countries may make national additions, but the core remains EU-compatible.
What is Peppol?
Peppol is the international standard as an exchange network for e-invoicing. Peppol ensures that the e-invoice reaches the recipient safely. The Peppol BIS 3.0 format allows you to transport EN 16931 invoices. To use Peppol, you need an ‘access point’ that correctly sends the invoices to Peppol.
Belgium in detail: mandatory e-invoicing as of 2026
As mentioned, Belgium is leading the way with a legal obligation as of January 1, 2026. From then on, all B2B invoices between Belgian VAT-registered companies must be sent electronically and in a structured manner. Every fashion brand working with Belgian customers will thus then be required to send e-invoices. In doing so, the Belgian government has chosen the Peppol network as the standard.
Sending e-invoices as a wholesaler
So what kind of e-invoices are we talking about as a wholesaler?
- Invoices when selling clothing, accessories or shoes to stores, agencies or distributors (B2B)
- Commissionaire or agent invoices
- When billing on to a partner, think marketing costs, transportation, photo shoots, showrooms
- When sending credit notes to a customer (B2B).
Invoices to consumers (B2C) are not covered by this requirement, nor is there a known deadline for them at the time of writing.
Subsidy for Belgian brands
To facilitate the transition to e-invoicing, the Belgian government also has tax incentives for sole proprietors and SMEs (small or medium-sized enterprises). For example, the investment deduction for digital investments has been increased to 20% since January 1, 2025. And from 2024 to 2027, small SMEs and the self-employed can apply an increased cost deduction of 120% on certain expenses directly related to e-invoicing. This applies, for example, to subscription billing packages and consulting costs to comply with the new obligations. You can find more info on this page from einvoice Belgium.
E-invoicing through Itsperfect
We are currently developing an integration with a Peppol Access Point, this is scheduled for Itsperfect version 5.1. Once this integration is in place, you can sign up your company with this Peppol Access Point to contract directly with them for a bundle of invoices to be sent. The turnaround time for this is about three weeks at most, so you can have everything in place before January 1. We do not charge for the integration itself, we choose to connect with a preferred partner to relieve our customers. You will find this integration free of charge in our App Store after the release of 5.1. Want to get started with another access point? Then you have to develop it yourself and pay the usual costs for the API.
For completeness; sending e-invoices runs through Itsperfect, receiving e-invoices is done via your accounting package.
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