Research by Xerius and UHasselt shows that four in ten entrepreneurs are not yet ready for mandatory e-invoicing.
According to a survey by Xerius and Hasselt University of more than 800 Flemish entrepreneurs, six in ten are (approximately) ready for the switch to e-invoicing. That is almost double compared to six months ago. 25 percent say they are still working on it, and the remaining 15 percent are not ready at all. One in ten entrepreneurs (11%) expects major problems with the introduction, especially those who work less digitally. Companies have until January 1, 2026 to complete the transition.
Accountant makes a difference
The difference between entrepreneurs with and without an accountant is striking. Among companies without an external accountant, 23 percent are not yet ready. For entrepreneurs with an accountant, this is 13 percent.
The figures also differ per legal form. More than one in five sole proprietorships (21%) are not ready. For private limited companies, this is seven percent. The use of digital tools also plays a role. Among entrepreneurs who use few digital tools, 28 percent expect major problems. For those who do work digitally, that is nine percent.
Sole proprietorships in particular continue to postpone the switch for as long as possible, especially if they do not have an accountant. However, seven in ten sole proprietorships are well aware of the obligation.
Prof. dr. Maarten Corten, Hoofddocent Auditing & Accounting, UHasselt
Platform choice
The choice of a platform is the most frequently cited reason for postponement. 21 percent are still looking for a user-friendly tool. 16 percent want help with comparison. 18 percent are looking for support with implementation. 15 percent have questions about integrations between tools.
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In addition, some barriers are slowly disappearing. The proportion that postpones because it was “not yet mandatory” fell from 37 to 18 percent compared to April. Concern about costs fell from 24 to 16 percent.
Xerius and UHasselt also point out that fines can amount to 5,000 euros. There is a tolerance period until the end of March, but this is intended for technical problems, not to postpone the switch.