E-Invoicing Without Delay: Belgium and France Transition to New Standards

Belgium and France are transitioning to mandatory B2B e-invoicing and expanding digital VAT reporting requirements. What implications will this have for finance departments, accounting, and the optimization of internal processes?

Published since: 03. 03. 2026

Inspiration

European nations are progressively transforming how businesses exchange invoices and VAT data. Belgium and France are leading this transition, as mandatory B2B e-invoicing is now a legislative reality with no further room for delays. In France, this is further supplemented by digital transaction reporting. This shift extends beyond a new document format, impacting accounting workflows, VAT compliance, and the integration of ERP systems between suppliers and customers.

E-invoicing in Belgium

Belgium introduced mandatory B2B e-invoicing for VAT payers as of January 1, 2026. The objective is to ensure a standardized and fully structured exchange of invoices between companies, eliminating the need for manual data entry. While this change does not affect document archiving, it fundamentally impacts the methods of invoice issuance, transmission, and receipt.

Mandatory format and exchange method

The Belgian model is based on the Peppol BIS Billing 3.0 format, derived from the European standard EN 16931. Consequently, an invoice is not a PDF but a data file that can be automatically processed by accounting or ERP systems. The exchange occurs via the Peppol network using a 4-corner model, where both the sender and the recipient communicate through accredited access points that ensure secure delivery.

Platforms and infrastructure

The primary infrastructure is the Peppol network. Companies register through a provider that connects their systems to this network. For communication with the public sector, the Mercurius platform is used, which is closely integrated with Peppol. Additionally, the Hermes platform serves as a temporary solution for entities not yet technically equipped to receive structured invoices; this system converts the data format into a human-readable version (e.g., PDF).

What this means for finance and accounting

From a finance department perspective, this is not merely a change in the "transmission channel". Invoices must contain correctly structured data; otherwise, the recipient's system will reject them. This places higher demands on master data quality, VAT configuration, and precise data mapping within DMS or ERP systems. Conversely, the primary advantage is the potential for full automation of invoice receipt and booking without manual data entry.

What is the first practical step

The fundamental step is the registration of the company in the Peppol network via an accredited provider. Simultaneously, it is advisable to verify whether your invoice management system (IMS, DMS, ERP) is capable of receiving and generating invoices in the Peppol BIS 3.0 format and whether the data within the system is prepared for fully structured exchange.

E-invoicing in France

France is introducing mandatory electronic invoicing between companies while simultaneously expanding digital reporting of transaction data to the tax authorities. This is not merely an exchange of invoices between supplier and customer, but a broader system that enables the state to obtain VAT data in near real-time. For finance departments, this implies higher requirements for data accuracy, consistency, and timeliness.

You are only supposed to translate.

France is introducing mandatory e-invoicing and e-reporting gradually, based on company size. As of September 1, 2026, all VAT-registered companies in France must be capable of receiving electronic invoices in a structured format.

On the same date, the obligation to issue e-invoices and fulfill digital reporting requirements takes effect for large and mid-sized enterprises. For small and micro-enterprises, this obligation is deferred until September 1, 2027, providing a one-year window for preparation and the selection of an optimal solution.

Formats and national specificities

France allows multiple technical formats, such as UBL 2.1 or UN/CEFACT CII. The hybrid Factur-X format (known in Germany as ZUGFeRD), which combines PDF with structured data, is also supported. In addition to the European standard EN 16931, France includes certain mandatory national data, such as the SIREN identifier, the category of supply, or specific VAT-related information. Consequently, the system requires precise and complete entry in all data fields.

Platform model and reporting

Unlike some countries, France does not operate with a single state portal. Companies choose from accredited platforms (PDP – Plateformes de Dématérialisation Partenaires) that communicate with the tax administration. These platforms ensure not only the transmission of invoices between business partners but also the submission of mandatory data to the state. Alternatively, the Peppol network can also be used, provided it meets French requirements.

What this means for finance and controlling

The French model has a more significant impact on internal processes than the mere exchange of invoices. Transaction reporting to the state increases pressure on VAT accuracy, supply classification, and the timeliness of booking.

Data errors can manifest more quickly than in previous processing models. However, if processes are correctly established, this regime brings greater transparency and supports the automation of financial processes.

What are the implications for international corporations and cross-border trade?

Mandatory e-invoicing in Belgium and France does not only affect local companies. It impacts every business trading within these markets, whether as a supplier, a customer, or part of an international group. If you issue invoices to a Belgian VAT payer, you must be able to deliver them in a structured format. In France, there is an additional potential requirement for e-reporting of specific transactions.

For multinational groups, the implications are even broader. Centralized billing or ERP systems must handle various national formats, specific data fields, and connections to multiple platforms. Local adjustments in a single country are insufficient; a unified architecture is required to respond to other states that are progressively implementing similar models.

From a cross-border trade perspective, the importance of standardization is increasing. Formats based on EN 16931 and infrastructure such as the Peppol network enable interoperability between countries, provided that the data is correctly structured. Incomplete or inconsistent data can lead to invoice rejection or VAT compliance issues.

For financial management, this represents a shift: an invoice is no longer just an accounting document, but a data source utilized for automated controls and reporting. Data quality, correct VAT configuration, and the integration of billing or ERP systems with external platforms are becoming key factors for seamless operations.

How to prepare strategically, not just technically.

Mandatory e-invoicing in Belgium and France is not merely a matter of technical formatting; it impacts the entire invoice workflow, from issuance or receipt and VAT compliance to archiving and potential reporting. Companies should therefore begin by reviewing their internal processes, data quality, and the capacity of their systems to handle structured data in accordance with standards such as EN 16931. The objective is not only to achieve regulatory compliance but to establish an environment that remains scalable and functional for other jurisdictions implementing similar regimes.

DMS a invoice management

The foundation often lies outside the ERP itself. Enterprise DMS/ECM systems and Accounts Payable Automation tools ensure the receipt of structured e-invoices, their validation, workflow management, and traceability before the data is finally posted.

Solutions such as SAP Invoice Management (Vendor Invoice Management) by OpenText enable the automation of invoice verification against purchase orders within the SAP environment, manage approval processes, and process structured data received via platforms such as Peppol. Similar platforms also offer global e-invoicing services that help companies connect to national infrastructures (e.g., Peppol or French accredited platforms) and ensure legislative compliance across multiple jurisdictions.

Similarly, systems like Newgen Accounts Payable support the digitized lifecycle of an incoming invoice, from receiving structured data through validation to workflow and archiving. ECM platforms such as OpenText Content Management or IBM FileNet provide robust document management, audit trails, and process governance across the organization, which is particularly critical when facing higher demands for control and traceability in a mandatory reporting environment.

These systems typically enable:

The receipt and validation of structured e-invoices (e.g., Peppol BIS, UBL, CII),
Data verification against purchase orders, contracts, and vendor masters,
Exception handling and approval process management,
Secure transfer of validated data into the ERP and archiving in accordance with internal and statutory requirements.

In the context of mandatory e-invoicing, these systems are of fundamental importance. They help ensure that data entering the accounting records and subsequent reporting is accurate, complete, and consistent.

ERP systems with integrated e-invoicing

The ERP system itself builds upon this layer. Modern systems are gradually expanding support for electronic invoicing in compliance with the European standard EN 16931 and enable connectivity to networks such as Peppol or national platforms.

For example, Microsoft Dynamics 365 Finance offers tools for generating and receiving structured electronic invoices and supports integration scenarios with external e-invoicing services. Within the SAP environment, a combination of standard features and specialized solutions (e.g., OpenText VIM or integration services for connecting to Peppol or French accredited platforms) can be utilized.

It is crucial to verify whether the specific ERP implementation fully addresses the requirements of the given country, including national specifics (such as mandatory fields in France) and technical delivery methods, or if an extension, such as SAP Invoice Management, is required.

Processes first, then technology.

Technology alone is not enough. If master data, supply classifications, or VAT control mechanisms are not correctly configured, a structured e-invoice will only accelerate errors and propagate them more rapidly to other systems. Therefore, it is advisable to first assess data quality, invoice approval workflows, and digital reporting readiness before deciding on a specific platform or integration architecture.

Do not underestimate the change that will impact your finances

Mandatory e-invoicing in Belgium and France is the next step toward fully digital VAT management in Europe. It is not just about formal legislative compliance; it is a change that impacts processes, systems, and the responsibilities of the finance department. Companies that underestimate the preparation risk invoice workflow complications, reporting errors, and unnecessary manual burdens.

At Aricoma, we have extensive experience implementing invoice processing systems, ECM platforms, and enterprise resource planning (ERP) systems within SAP, Microsoft, and other technology environments. We are therefore ready to help you set up your processes to meet legislative requirements while providing a higher degree of automation, control, and efficiency.