Only one third of Belgian businesses are active on Peppol today. Smaller companies, in particular, are not yet ready for the mandatory switch to e-invoicing as of January 1, 2026.
Believe it or not, January 1, 2026 is only 79 days away. January 1, 2026 will not only usher in a new calendar year but also the mandatory move to e-invoicing for Belgian businesses.
With less than three months to go, research by e-invoicing platform Lucy shows that one in three Belgian SMEs is postponing the switch to Peppol until the last quarter of this year. Smaller companies that send fewer than twenty invoices a year are especially behind. This confirms the conclusions of its previous survey in the second quarter.
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Mandatory E-Invoicing Causes Headaches for Flemish Entrepreneurs
As of January 1, 2026, all Belgian businesses must be able to send and receive invoices electronically in a B2B context via the European Peppol network. The mandate is part of a broader European strategy to standardize e-invoicing everywhere by 2030. For the third quarter in a row, Lucy surveyed 300 Belgian SMEs about their preparations.
Awareness is Rising, but Practical Implementation Lags Behind
The study shows that 78% of the entrepreneurs surveyed have already heard of Peppol, but only one in three actually knows what the system does. The same share say they only plan to purchase or activate Peppol-compatible software in the fourth quarter. Only 45% use invoicing software today, and 62% already send electronic invoices, particularly among larger companies.
Despite the delays, Lucy sees awareness of e-invoicing slowly growing. Nevertheless, practical implementation lags, especially among smaller businesses. Of companies with fewer than twenty invoices per year, 59% still have no experience with e-invoicing.
Uncertainty and Cost Concerns Remain Obstacles
Although 40% of respondents associate Peppol with efficiency gains and 37% expect time savings when preparing invoices, there are clear hurdles. Some 43% are wary of implementing a new system, and 35% are concerned about the cost. A lack of clarity about what customers expect and the potential impact on internal processes also holds companies back.
Communication remains a focus area. 76% of business owners believe the government provides sufficient information about the new requirement, down from the previous quarter. Accountants and software vendors remain the most important sources of information. One in five business owners switched to Peppol on their accountant’s advice.
The coming months are crucial to further drive the use of Peppol and convince companies of the strategic advantage of e-invoicing, Lucy concludes.