E-invoicing through the Peppol network will become the new norm from 2026. With the recently published Royal Decree (RD), the rules of the game are now definitively established. For entrepreneurs who have not yet taken steps toward this digital transition, time is running out.
In this article, we list the key provisions of the RD, and tell you how to get your business ready now.
Requirements for e-invoices
The Peppol BIS (UBL) format becomes the mandatory standard for structured electronic invoices. For sending and receiving these e-invoices, the Peppol Network as the preferred channel.
Are no other formats allowed? Yes, but only if both parties agree and the format complies with the European standard (EN 16931).
Yet one rule always remains true: even if you agree on a different format with a partner, you should always be able to send and receive Peppol BIS invoices.
Fines for non-compliance
A lot of companies still haven't taken steps to comply with the legal e-invoicing requirement that goes into effect Jan. 1, 2026.
Companies that miss the deadline risk administrative penalties which add up per violation:
- €1,500 for a first offense
- €3,000 for a second offense
- €5,000 for subsequent violations
When a first offense is found, you will basically no warning received, but be fined immediately. From then on, you can still regulate yourself. For that, you have a period of three months.
If you don't do this or don't do it within that time frame, the violation can be considered a second (or subsequent) breach be considered. In that case, the fine will be €3,000.
The existing penalties for failure to prepare an invoice or for incomplete/irregular invoices will remain in effect. Of course, they will also apply to structured electronic invoices.
New VAT rounding rules
The publication of the new RD also changes the rounding rules for VAT on invoices. For structured electronic invoices, you may Round only to the total amount of VAT. Line-by-line rounding is no longer allowed for these types of invoices as of Jan. 1, 2026.
Don't wait until 2026, take action now
With the publication of the RD, the necessary clarity provided regarding the obligations around e-invoicing.
Although all of this only applies as of Jan. 1, 2026, it's best not to wait until the last minute to take action. By acting in time, you can avoid having to do everything at once, such as: choosing software, implementing it, and learning to work with it. This causes stress and increases the risk of errors.
By starting today, you avoid that rush and seize the opportunity to start now Work faster, clearer and more professionally.
Titeca pro accountants & experts supports you
We don't just help you be in compliance with the legal requirement,we think proactively with you.
So consider your needs today and contact your client manager to determine the right steps toward future-proof administration.