E-invoicing is coming: prepare for the digital invoice revolution

In Belgium, structured e-invoices have been mandatory between VAT-registered businesses established in Belgium since 1 January 2026, in principle over the Peppol network. The Dutch government plans to make business-to-business e-invoicing mandatory from 1 July 2030, including domestic invoices. The EU rules for cross-border B2B transactions take effect on the same date.

Preparing starts with your invoices, your ERP system and your master data. Silvester Jansen, consultant at Eqeep, wrote the first version of this guide in September 2025. The rules have been updated to November 2026.

What is an e-invoice, and why is a PDF not one?

An e-invoice contains structured data that software can read and process automatically. A PDF invoice sent by email does not meet the European standard, according to the Dutch government portal business.gov.nl.

The European standard EN 16931 defines what an e-invoice contains. Universal Business Language (UBL) is a widely used XML format for sending that data. Peppol BIS Billing 3.0 applies EN 16931 to the Peppol network and uses UBL.

How does e-invoicing work in practice?

Through an approved Peppol service provider, also called an access point. You cannot connect to Peppol directly, the Belgian government says.

1. Your ERP system creates the invoice as structured data.
2. Your Peppol service provider sends it over the network.
3. Your customer’s system loads the amount, date and VAT automatically.

What has been mandatory in Belgium since 1 January 2026?

A structured e-invoice for almost every invoice between two Belgian VAT-registered businesses. According to the Belgian FPS Finance (in Dutch), it goes over Peppol in the Peppol BIS format. Another format is allowed only if both parties agree and it stays within EN 16931. The general tolerance period for the first quarter of 2026 has ended.

For a Dutch business, it depends on where it is established. The obligation does not apply to businesses without a registered office or permanent establishment in Belgium, even if they hold a Belgian VAT number. The law is still being amended on this point, FPS Finance notes. It does apply to a Belgian subsidiary or permanent establishment.

A business that is not ready risks a penalty. If your customer cannot yet receive for technical reasons, you may invoice on paper, or as a PDF with the customer’s agreement. That invoice remains valid, and the risk of a penalty then lies with the customer. Nor can a customer make you use its own invoice portal without your written consent.

E-reporting comes next. The federal coalition agreement plans near real-time reporting of invoice data for 2028, according to the Belgian government. It is not yet law, and would replace the annual customer listing.

When will e-invoicing become mandatory in the Netherlands?

Expected from 1 July 2030, for domestic invoices too. Today it applies only to suppliers to Dutch central government, which requires an e-invoice rather than a PDF. Other customers need not accept e-invoices yet, according to the invoice rules on business.gov.nl.

On 11 September 2026, the Dutch government chose mandatory e-invoicing and reporting (announcement in Dutch), for domestic transactions too. France, Germany and Belgium made the same choice. Only the EU date is fixed; the domestic rules are not yet final.

• 1 July 2030: e-invoices for transactions with businesses in other EU countries, with digital reporting per invoice.
• 1 July 2030, expected: e-invoices for business transactions within the Netherlands.
• 1 July 2031, expected: digital reporting of business transactions within the Netherlands.

The government intends to submit the bill to parliament before summer 2027, after a public consultation. Businesses in the small businesses scheme (KOR), with up to €20,000 turnover a year, will be exempt.

For invoices to other EU countries, the timing changes too. From 2030 you send the e-invoice within ten days of delivery, and per-invoice reporting replaces the Dutch ICP declaration. If you invoice EU customers monthly, check whether that cycle still works.

The EU adopted its VAT in the Digital Age (ViDA) package on 11 March 2025. Since 14 April 2025, member states may make e-invoicing mandatory under certain conditions, without separate authorisation. The European Commission explains the ViDA timetable, which runs until January 2035.

How does IFS Cloud send and receive e-invoices?

As XML messages through IFS Connect. According to the IFS documentation, IFS Cloud sends one invoice per message, always with an invoice image. Attachments travel in the same message, which Belgium also requires.

For each customer, you record that invoices go out electronically, with message class INVOIC and media code E-INVOICE. An invoice that fails to send appears on the Customer Invoices with Errors page, among others. Incoming XML invoices arrive in the external supplier invoice interface.

The IFS documentation names IFS E-Invoice 2.0 and UBL, not Peppol BIS Billing 3.0. IFS notes that e-invoice providers can convert between standards. So agree with your service provider who converts to Peppol BIS and who tests validation.

Coding, matching and approving incoming invoices automatically is the next step. Read how the TRAILD add-on does this in IFS Cloud.

Which master data must be right?

The data that identifies the customer, the supplier and the order. If it is missing, the invoice is rejected or stuck.

• The customer’s order number. Under the Peppol BIS Billing 3.0 rules, every invoice carries a buyer reference or purchase order reference, or it is rejected. So record the customer’s order number on the sales order.
• Registration numbers and addresses. In Belgium you can deliver to the enterprise number by default, so you need not ask customers for a Peppol ID. A Dutch supplier states a KVK or OIN number in Peppol BIS, plus an address with street, city and postcode. A Dutch customer’s KVK or OIN number and address are required too.
• Identification on receipt. IFS Cloud identifies your company and the supplier in a fixed order. It starts with the association number, then the VAT number, among others. For the supplier, IFS also checks the bank account number. Without a single match, IFS Solution Manager shows an error.

IFS recommends agreeing with your suppliers which data you use for this identification. Your finance team decides which fields are mandatory for a new customer or supplier.

Which route suits your business?

On IFS Cloud, the obvious route is to create the invoice in IFS and send it through IFS Connect to a Peppol service provider. A portal only fits if you send few invoices, because then an integration is a relatively large investment.

A PDF read in later with optical character recognition (OCR) remains error-prone, the Belgian government notes. Also set your system to work ‘Peppol first’, so an invoice to a customer on Peppol goes over Peppol automatically.

Where do you start?

With an overview of your invoices by country, by customer and by the system that creates or processes them. The Peppol Directory shows which customers, in Belgium and beyond, receive e-invoices over Peppol.

Deal with existing obligations first, then plan the changes for 2030. In an analysis, we map with you:

• which rule applies to each entity and country, and when;
• which customers already receive over Peppol;
• which master data is missing, such as buyer reference, KVK or OIN number and enterprise number;
• how IFS Cloud is set up for INVOIC, E-INVOICE and IFS Connect.

People decide: you choose the Peppol service provider, the order of the roll-out and who follows up rejected invoices. Our consultants also come on site for your Belgian entity. Start with an analysis.

How does Eqeep guide the transition?

We collaborate with several partners specialising in e-invoicing software. We’ll help you select the right partner and support you throughout the entire implementation process.

Silvester

Questions about e-invoicing in Belgium and the Netherlands

Is e-invoicing already mandatory in the Netherlands?

Only for suppliers to Dutch central government. The government plans to make domestic e-invoicing mandatory from 1 July 2030 and digital reporting from 1 July 2031. That still requires legislation.

Does a Dutch business have to invoice Belgian customers through Peppol?

Not under the Belgian obligation, as long as you have no registered office or permanent establishment in Belgium, even with a Belgian VAT number. The law is still being amended here. Your customer may still ask for it, and from 1 July 2030 the EU rules for cross-border invoices apply.

Can IFS Cloud send e-invoices through Peppol?

Through a service provider. IFS Cloud sends the e-invoice as XML through IFS Connect, and only an approved Peppol service provider, or access point, connects you to the network. Agree with that provider who converts to Peppol BIS Billing 3.0.

Tell us where you stand with IFS. After one conversation, you have a clear next step. Bring the countries you invoice in and the IFS version that creates your invoices. Discuss your IFS question.