Does this apply to a one-person company?

Yes — the obligation covers VAT-registered businesses regardless of size, including one-person companies. Confirm your specific scope and any transitional details with your accountant.

Can I still send a PDF invoice?

For in-scope B2B transactions, a PDF no longer satisfies the structured e-invoicing requirement. You need a Peppol-capable tool.

All articles

Compliance5 min read

Mandatory B2B e-invoicing from 2026: what freelancers must do

Published 6 January 2026Updated 15 June 2026

This one is not an optimisation — it is an obligation. Since 1 January 2026, most Belgian businesses must issue and receive structured electronic invoices between VAT-registered parties. A PDF by email no longer counts.

What changed

Structured e-invoicing became mandatory for B2B transactions between Belgian VAT-registered businesses. “Structured” means a machine-readable format exchanged over the Peppol network — not a PDF attachment. Both sending and receiving are covered.

What you need

Invoicing or accounting software that can send and receive Peppol (BIS) invoices
Registration on the Peppol network (most tools handle this for you)
A process to receive structured invoices from your suppliers

Why it is worth doing well, not just doing

Beyond compliance, structured invoicing speeds up payment, reduces manual entry and keeps your books clean — which in turn makes every optimisation lever easier to plan, because your numbers are current. The freelancers who treat this as an upgrade rather than a chore come out ahead.

Frequently asked

Does this apply to a one-person company?: Yes — the obligation covers VAT-registered businesses regardless of size, including one-person companies. Confirm your specific scope and any transitional details with your accountant.
Can I still send a PDF invoice?: For in-scope B2B transactions, a PDF no longer satisfies the structured e-invoicing requirement. You need a Peppol-capable tool.

This article is general information for a one-person company (BV/SRL), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.