In Belgium, VAT-registered businesses have had to send and receive B2B invoices in a structured format over the Peppol network since 1 January 2026. In France, every VAT-registered business has had to be able to receive e-invoices since 1 September 2026, and small businesses must start issuing them on 1 September 2027. In both countries, a PDF attached to an email no longer counts as an e-invoice between businesses.
What an e-invoice actually is
A file of structured data (UBL, CII, or Factur-X, which pairs a readable PDF with an XML file) sent through an approved platform or network. Your customer’s software reads it directly: number, amounts, VAT and due date land in their books with no retyping. For private customers, a PDF by email is still fine.
Belgium: mandatory since January
Since 1 January 2026, a VAT-registered Belgian business sends invoices to its Belgian business customers in structured form via Peppol, and must be able to receive them. The tax authority (FOD Financiën / SPF Finances) allowed three months of leniency for businesses already making the switch; that period has ended. Fines rise in steps: €1,500 for a first offence, €3,000 for a second, €5,000 after that. The next stage, reporting invoice data to the administration, starts on 1 January 2028. Until the end of 2027, SMEs and sole traders can deduct 120% of their e-invoicing software costs.
France: receive now, issue in 2027
Since 1 September 2026, every business has had to be ready to receive, and large and mid-sized companies have started issuing. Small businesses and micro-entrepreneurs follow on 1 September 2027. Receiving goes through an approved platform (plateforme agréée, or PA), which collects supplier invoices now and will send yours later. The rule covers sales between businesses established in France; sales to consumers and abroad are declared separately (e-reporting) on the same timeline. The planned fine is €15 per invoice issued outside the format, capped at €15,000 a year.
France: four extra fields on your invoices
The customer’s SIREN number, the delivery address when it differs from the billing address, the nature of the sale (goods, services or both) and, where relevant, the option to pay VAT on invoicing rather than on receipt. You can add them today; your customer records will be ready well before 2027.
What to check this week
Ask your invoicing software which formats it produces and which approved platform or Peppol access point it sends through. Fill in your customers’ company numbers: SIREN in France, enterprise number in Belgium. Tell your suppliers where to send their invoices. If you trade in France, agree a switch-over date for issuing with your accountant; September 2027 comes round faster than a financial year.