Mandatory E-Invoicing Causes Headaches for Flemish Entrepreneurs

mandatory e-invoicing January 1, 2026

Only one in three entrepreneurs says they are ready for the mandatory introduction of e-invoicing on January 1, 2026. One in seven even expects major difficulties, especially sole proprietorships.

The deadline for mandatory e-invoicing via the Peppol network is drawing ever closer in Belgium. In collaboration with UHasselt, Xerius is keeping a finger on the pulse of 2,000 Flemish entrepreneurs to see if they are ready for the deadline. The study shows that there is still a lot of work to be done.

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Ready for Peppol?

32 percent of the surveyed entrepreneurs say they are ready for mandatory e-invoicing, with one in five even being completely ready. On the other hand, 31 percent are not yet ready, and 15 percent expect serious problems. Especially sole proprietorships that send out few invoices (< 100 per month) indicate having difficulty with the transition.

Among the entrepreneurs who find the transition difficult, 64 percent indicate that they run a sole proprietorship. 27 percent of this group does not work with an external accountant. Yet that accountant turns out to be the most important confidant when choosing and implementing e-invoicing tools.

The sector also plays a role: problems are mainly expected in the service sector (49%) and to a lesser extent in construction (16%). Wholesale, industry, and retail score lower.

Little Affinity with Digitalization

For entrepreneurs who have not yet made the switch, the main reasons are: postponement because it is not yet mandatory (37%), lack of technical knowledge (25%), and too high costs (24%). Uncertainty about what happens to data, questions about fines or integration with existing systems also play a role for smaller groups. Age hardly plays a role.

What entrepreneurs need most is a user-friendly tool (42%) and help with comparison (26%) and implementation (26%). For these needs, they mainly look to their accountant or the business counter.

According to UHasselt researcher Maarten Corten and Xerius spokesperson Youssef Deconinck, the biggest risk lies with entrepreneurs who are unfamiliar with digital tools. Especially sole proprietorships are lagging behind and postponing the transition. Yet they too must be ready to correctly process electronic invoices from suppliers from January onwards. The role of external partners in guidance will be crucial in the run-up to the deadline, the study concludes.