E-Invoicing in Belgium 🇧🇪
Starting on January 1, 2026, electronic invoicing (or e-invoicing) will become mandatory in Belgium for most transactions between VAT-taxable parties.
What is electronic invoicing (or "e-invoicing") in Belgium?
E-invoicing is the process of issuing, sending, receiving, and processing invoices in a structured electronic format that allows for automated processing.
In Belgium, this requires using the Peppol network to exchange invoices that comply with European standards (EN16931).
Is sending a PDF invoice via email considered e-invoicing?
No, electronic invoicing requires:
• A structured electronic format (an XML-type file compliant with a determined standard, specifically the European standard EN16931)
• The use of a secure network for electronic invoicing, which in Belgium is the Peppol network.
All Belgian VAT-registered businesses must use structured electronic invoices for transactions between two VAT-taxable professionals (B2B) established in Belgium, starting from January 1, 2026.
• There will be no obligation to use an e-invoice for international B2B transactions (e.g., a client or supplier not established in Belgium), unless agreed upon by the parties.
• Invoices issued to private individuals (B2C) are also excluded from the scope of e-invoicing.
Until December 31, 2025: PDF invoices remain legal for all transactions, provided the recipient agrees.
From January 1, 2026 (B2B): PDF invoices will not be authorized between Belgian VAT-taxable companies. Structured e-invoicing is mandatory. You may send a paper or PDF copy as a courtesy, but it will not be legally recognized for VAT and compliance purposes.
For B2C and international transactions: PDF invoices remain authorized with the recipient's consent.
Are there exemptions to the e-invoicing obligation?
Yes. The following entities are excluded from the mandatory structured electronic invoicing obligation:
• VAT-taxable persons in bankruptcy.
• Companies that only carry out VAT-exempt transactions under Article 44 of the VAT code.
• Non-resident VAT-taxable persons who do not have a permanent establishment in Belgium.
• Flat-rate VAT-taxable persons until January 1, 2028.
I benefit from the VAT exemption for small businesses.
Am I still obliged to issue an e-invoice?
Yes, the VAT exemption scheme does not exempt you from your obligation to issue and receive e-invoices.
Only activities exempt from VAT under Article 44 of the VAT code are exempt from the e-invoicing obligation (e.g., medical, social, educational, philanthropic professions).
You’ll need to select a Peppol access point to receive invoices from your Belgian suppliers (such as service fees invoiced by Malt). In most cases, the Peppol access point is a free feature included with your e-invoicing or accounting software.
Malt will handle the rest, including sending invoices on your behalf, just as it currently does with PDF invoices.
As of January 1, 2026, the invoice must be a structured electronic invoice to deduct VAT on internal B2B transactions.
For other invoices not covered by the e-invoicing obligation (e.g., invoices sent by a foreign supplier or a non-VAT-taxable Belgian supplier), paper or PDF invoices remain acceptable for VAT deductions.
You need invoicing or accounting software compatible with Peppol and the EN16931 standard.
If you don’t currently use invoicing or accounting software, e-invoicing may initially represent a small extra cost, as you’ll need to choose software that complies with the new requirements.
That said, electronic invoicing also brings several benefits: time savings (invoices are processed faster by your clients), better organization (all invoices are centralized on your Peppol access point), and improved reliability (fewer errors and enhanced data security).
Between 2024 and 2027, SMEs and self-employed professionals using subscription-based invoicing software may also benefit from a 120% tax deduction on additional costs linked to e-invoicing (for example, the annual fee for a Peppol-certified solution). Other financial support programs may be available at the regional level.
The decree of 08/07/2025 provides for lump-sum fines against VAT-taxable companies that do not comply with these new obligations. These amount to:
• €1,500 for the 1st infringement
• €3,000 for the 2nd infringement
• €5,000 for subsequent infringements.
Furthermore, for B2B transactions internal to Belgium, the VAT invoiced by your supplier (e.g., Malt service fees) can only be deducted based on an electronic invoice. Hence the importance of being able to receive electronic invoices (and therefore having chosen a Peppol access point) as of January 1, 2026.
E-Invoicing in France 🇫🇷
Electronic Invoicing for freelancers
The new French regulations (e-invoicing and e-reporting) are coming and will affect you. Here are the key points and actions to take.
Key timeline and actions (To Remember)
| Deadline | Obligation | Recommended actions for the freelancer |
| September 1 2026 | Mandatory receipt of electronic invoices for ALL (including micro-entrepreneurs) | CHOOSE your Approved Platform (PA) to receive service fee invoices from Malt. |
|
Septembre 1 2027 |
Mandatory issuance of electronic invoices (e-invoicing) and reporting of data (e-reporting | Deadline to start sending your B2B client invoices in France in electronic format and to perform e-reporting. |
What’s changing?
1. Electronic Invoicing (e-invoicing)
• This is not a PDF by email. It is a document in a specific structured format (XML, EDI) that enables automated processing.
• Only applies to invoices exchanged between French companies (B2B France).
• Action: You must choose an Approved Platform (PA) (formerly PDP), a privately certified company by the tax authorities, to manage the sending and receiving of these invoices.
2. Data Reporting (e-reporting)
This is the reporting of information for transactions not subject to e-invoicing:
• B2C (private individuals) and international transactions (outside mainland France, Guadeloupe, Martinique, Réunion)
• Payments: Declaration of the payment status of your service invoices.
Your role vs. Malt’s role
| Category | Malt’s Role | Your Role (Freelancer) |
| Client Invoices (B2B France) | Creates the invoice on your behalf and sends it via its own PA to yours. | You may allow Malt to issue the electronic invoice for you. |
| Service Fee Invoices (from Malt) | Will send them electronically to your PA. | Priority Action: Choose your PA to receive them (from Sept.2026). |
| E-Reporting (B2C and International) | Does not handle this. | You are responsible for e-reporting these transactions and payment status (from Sept.2027). |
Specific Point: VAT Exemption
• Yes, you are affected!
• The obligation schedule is the same (receipt in2026, issuance/e-reporting in2027).
• The only difference is the frequency of e-reporting, which is once every two months.
Penalties for Non-Compliance (from September1,2027)
• Failure to e-invoice: €15 per invoice not sent (max. €15,000/year)
• Failure to e-report: €250 per missing transmission (max. €15,000/year)
• Good news: The first error will not be penalized.
The most urgent step is to inform yourself about choosing your Approved platform (PA) before September2026.
For further information, French tax administration has made an entire dedicated section available to you on electronic invoicing (in french)
E-Invoicing in Spain 🇪🇸
Everything Freelancers Need to Know About VeriFactu (2027 Update)
Spain’s tax regulations are evolving to combat fraud and digitize tax management. If you’re self-employed or manage a limited company, it’s essential to understand the details of VeriFactu.
Here, we answer the most common questions, including changes to the official timeline and how this affects your activity with Malt.
What is VeriFactu and why does it affect me?
| Deadline | Obligation | Official reference |
| September 1, 2026 | VeriFactu is the system derived from the Regulation on requirements for invoicing computer systems. Under the Anti-Fraud Law, the Tax Agency (AEAT) will require that the software you use ensures records cannot be altered and are automatically sent to its electronic headquarters. |
You can consult the details of the regulation in the BOE: Royal Decree 1007/2023. |
What is the new implementation schedule?
Although earlier dates were initially planned, the administration has adjusted the deadlines to provide more time for businesses to adapt. According to the Tax Agency’s information, the new deadlines are:
- January 1, 2027: Mandatory for companies invoicing through a Limited Liability Company (S.L.).
- July 1, 2027: Mandatory for self-employed individuals (individuals).
Does VeriFactu affect invoices I issue through Malt?
The short answer is no.
You don’t need to worry about invoices generated on the platform.
This is because Malt uses a self-billing system. Malt, as an entity, is already subject to the Immediate Information Supply (SII) regime, meaning it already sends the details of your invoices to the AEAT in real time. Since these invoices are already under SII control, they are exempt from the new VeriFactu requirement.
4. If I invoice outside the platform, what should I do?
If you provide services directly to external clients, you will need to :
• Ensure your current invoicing software is compatible with VeriFactu before the 2027 deadlines.
• If you still issue invoices manually (Word or Excel), you will be required to migrate to a certified digital tool.
5. How can I simplify my legal compliance?
Centralizing your activity on Malt allows you to delegate the technical burden of this regulation:
• Automatic compliance: Your invoices are reported via SII, so you don’t need to adapt your own software for these operations.
• Cost savings: You avoid investing in new software licenses specifically to comply with the Anti-Fraud Law for your Malt projects.
• Through the “Invite your clients” program: You can bring your external clients onto the platform to ensure all your invoicing is legally robust, while benefiting from a reduced rate (2%) and simplifying your administration.
Do you have additional questions about how this change affects your specific situation?
We know tax topics can be complex. If you need more information or a specific clarification regarding your invoices, we recommend contacting the Malt support team or consulting your trusted advisor to ensure your business is fully prepared for 2027.