What is the e-invoicing obligation?
Since 1 January 2026, VAT-registered businesses established in Belgium must issue invoices to other Belgian VAT-registered businesses as a structured electronic invoice. Between them, a PDF sent by email is no longer a valid invoice. The default network is Peppol, and the default format is Peppol BIS Billing 3.0, a UBL format that follows the European standard EN 16931.
Does the obligation apply to lawyers?
Yes, for a large share of their invoices. Lawyers in Belgium have been subject to VAT since 1 January 2014. This means:
- Invoice to a business (VAT-registered client, B2B): a structured e-invoice via Peppol is mandatory.
- Invoice to a private individual (B2C): the obligation does not apply; a PDF remains possible.
- Pro deo cases and other exempt services: the invoicing rules for that situation continue to apply; if in doubt, ask your accountant.
You must also be able to receive e-invoices: your firm's suppliers (software, rent, bailiffs, experts) send you their invoices via Peppol.
What is Peppol, and what is an access point?
Peppol is a network for exchanging e-invoices securely between businesses. You connect through an access point: an accredited service provider (often your accounting package or invoicing software) that sends your invoices into the network and receives them. Every business can be found on the network by its company number. The government also offers a free basic solution (Hermes) for sending e-invoices.
What must a lawyer's invoice contain?
- Name, address and VAT number of the firm, and of the client (for B2B, the client's VAT number too).
- Invoice number (continuous sequence) and invoice date.
- The services, with the taxable amount per VAT rate and the VAT amount.
- At 0% VAT: the statutory wording (for example reverse charge or exemption).
- In practice also: a due date, an IBAN and a structured payment reference (gestructureerde mededeling / communication structurée).
What does Advoca do about this today?
- Advoca creates a UBL file (XML) for every invoice and credit note, containing your firm (VAT number, address), the client, the lines, VAT, the total, the structured payment reference and your IBAN.
- Advoca does not let you send an invoice without the firm's address and VAT number.
- VAT regimes with the correct wording, a VAT breakdown per rate, continuous numbering, credit notes.
- What Advoca does not do yet: send or receive via the Peppol network itself. For that you use a Peppol access point of your choice; the UBL file from Advoca serves as the source.
Checklist for your firm
- List your clients that are businesses (B2B): their invoices must go via Peppol.
- Choose an access point (accounting package, invoicing service or Hermes) and register your company number.
- Make sure your firm details are complete: address, VAT number, IBAN.
- Record the VAT number and the correct VAT regime for each client.
- Agree with your accountant how incoming e-invoices will be received.
Updated on 2026-10-22