E-invoicing from 2026: the end of invoice disputes or a new legal trap?

From 1 January 2026, the structured electronic invoice (e-invoice) will become the standard for transactions between companies subject to VAT in Belgium. However, this obligation, introduced to close the VAT gap and promote digitization, also has far-reaching consequences for the law of evidence. While discussions about the receipt of invoices are likely to disappear, a new risk arises: the unintentional legal acceptance of an invoice through automatic processing.

From PDF to structured data: what will change?

The legislature has decided to introduce a general obligation of electronic invoicing for B2B transactions. It is crucial to understand that an “e-invoice” in this context is no longer a PDF file sent via e-mail.

According to the new definition in the VAT Code, a structured electronic invoice is an invoice prepared, sent and received in a structured electronic form (such as XML) that allows automatic processing. In practice, this will usually be through the Peppol network (Pan-European Public Procurement Online), a secure international network for the exchange of electronic documents.

Entry into force is scheduled for Jan. 1, 2026. From that date, Belgian companies will have a double obligation: they must be able to issue e-invoices and they must be able to receive them.

The end of “I never received the invoice”

In today's trade, the defense “I did not receive the invoice” is a classic one in court. Providing proof of sending and receipt rests with the sender and is often complex.

Caselaw often accepted an actual presumption of sending when an invoice was included in the sender's accounts and the VAT on it had been remitted. The reasoning was that no business would advance VAT to the state for an invoice it did not actually send to collect. Yet this remained a question of fact, with judges ruling sovereignly and conflicting accounts sometimes neutralizing each other.

The advent of the Peppol network fundamentally changes this evidence landscape. Because every invoice is sent through this network, there is a digital trail that proves conclusive:

1. That the invoice has been sent.
2. When the invoice is delivered to the recipient's software package.

As a result, the classic defense of non-receipt is likely to disappear completely in B2B relationships.

The trap of automatic acceptance

However, the biggest legal concern for businesses lies in the processing of these invoices. The law introduces a duty of acceptance: you may not reject an e-invoice merely because it is digital. You must be technically capable of receiving it.

This is where confusion arises between two concepts:

1. Technical acceptance: getting the file into your system.
2. Legal acceptance: agreeing to the contents of the invoice (the claim).

The risk of automation

Many accounting packages will automatically enter e-invoices. Article 8.11, § 4 of the Civil Code states that an invoice that is not disputed within a reasonable period of time is considered evidence against the company.

When your software automatically processes an incoming Peppol invoice and enters it into your books, this may be interpreted by a judge as an implicit acceptance of the invoice. If you want to protest the invoice afterwards (for example, because the goods were not delivered or the price is wrong), you are legally weaker because the invoice already appears “accepted” by the entry in your books.

The danger is that business owners blindly rely on automation and forget that substantive verification of the invoice remains essential.

The duty to protest remains crucial

Digitization does not change the fundamental rule of business evidence law: those who disagree must protest.

Article 8.11, § 4 CC remains in full force and effect. An invoice that is not disputed by a business within a reasonable period of time constitutes evidence of the legal act. Now that the receipt date is fixed via Peppol, the “reasonable period” to protest will be able to be judged even more strictly. There is no longer any room for dispute as to when the time limit begins to run.

Strategic advice for your business

To avoid legal problems after 2026, we recommend the following steps:

1. Adjust your internal procedures: Make sure your software does not automatically finalize e-invoices without human validation. There should be a moment of approval (“approval flow”) before accounting processing.
2. Continue to protest in a timely manner: Technology changes, but the legal reflex must remain. Is an invoice unjustified? Protest immediately, in writing and with reasons.
3. Mandate bookkeeper: If your outside accountant processes your invoices, make clear arrangements about who does the substantive review. Without clear instructions, booking by the accountant may result in legal acceptance on your behalf.

Frequently Asked Questions (FAQ)

As of 2026, will a PDF via email be sufficient?
No. From January 1, 2026, invoices between VAT taxpayers must be structured electronic invoices (such as the Peppol standard). A PDF via email will then no longer count as a compliant invoice under VAT law.

Does this obligation apply to everyone?
In principle, the obligation applies to all VAT payers established in Belgium for their transactions with other VAT payers. There are some exceptions, for example for companies that have been declared bankrupt or companies that exclusively carry out exempt transactions without the right to deduction (such as certain medical professions).

Can I reject an e-invoice?
You may not reject an e-invoice because of its format; you are required to be able to receive it. Of course, you may (and must) dispute or refuse the invoice if you do not agree with its contents (for example, the price or the service rendered).

Conclusion

The transition in Belgium to e-invoicing is more than an IT update; it is a legal change to your proof position.