Preparing for e-reporting may seem like something for later, because the start is only planned for 2028. Yet what you do with your invoices today decides how smoothly that transition will go. E-invoicing via Peppol has been mandatory between Belgian businesses since 1 January 2026, but that is not the end point. It is an intermediate step towards a system in which the tax authorities receive invoice data almost in real time. In this article, we set out what changes, where things go wrong in practice and what you can already do now.
Where do we stand with e-reporting?
On 18 July 2026, the federal government approved a preliminary draft bill. It sets 1 January 2028 as the planned start date. Parliament still has to approve the text, so details may still change. Therefore, also follow the official information from the FPS Finance. Moreover, we update our frequently asked questions about e-reporting as soon as there is news.
What is e-reporting, and what is it not?
With e-reporting, data from your invoices goes to the government almost immediately, via the existing Peppol infrastructure. It concerns the relevant invoice lines and VAT data, not a copy of every complete invoice. In addition, the check moves forward: from afterwards, at the VAT return, to the moment of the transaction itself.
E-reporting does not replace the accounts. The report does not decide which deduction percentage applies, how you book a purchase or what your VAT balance is. For that, you still need the accounts and the accountant.
What changes for the business owner?
In the best case, a business owner notices little of e-reporting. Their software and Access Point do the work. Still, one thing changes fundamentally: an error is fixed at once. An invoice that leaves is also reported at once. That is why it must be correct before you send it, and not only when the bookkeeper processes it.
In addition, transparency becomes important. You must be able to check which data was sent, when and about which transactions. That history matters especially when you change software or accountant: where are the gaps, and what has already been reported?
Where it goes wrong: processes, not technology
The technology works. We saw that with Peppol in 2026, and it will be no different with e-reporting. The bottlenecks are in processes and in the quality of the data. A few examples from practice:
- An order number is in a free text field instead of in the field intended for it.
- VAT codes, exemptions and reverse charge are not set up correctly in the software, so the invoice gets the wrong category.
- A partial payment, such as a gift voucher or an advance payment, is not shown correctly on the invoice.
- You correct an error afterwards with a credit note and a new invoice, so the number of documents goes up.
So the administration does not get smaller, but it does become more transactional. Every transaction must be correct in itself.
The accountant as compliance shield
For accountants, preparing for e-reporting mainly means that the work shifts from processing afterwards to monitoring in advance. The accountant helps clients set up their sales invoices correctly, with the right VAT codes, statements and references, before the first invoice goes out. In addition, the accountant safeguards continuity: which data has been reported, and what happens at a change?
Firms therefore best work with a dual structure. On the one hand, automated processing for the large flow of documents. On the other hand, a file manager who knows the client and handles the exceptions. AI can help with that, but professional knowledge remains the benchmark: a person must be able to assess the outcome.
Choosing software with 2028 in mind
Choosing software is also part of preparing for e-reporting. Anyone choosing software today should look beyond features and price. Also pay attention to continuity, security, compliance and the quality of the Access Point. In our book, we also recommend keeping the Peppol inbox separate from the accounting software. That way, you avoid a double dependency, and your history is kept when you switch software.
Preparing for e-reporting: six steps you can take now
- Check that your sales invoices use the right VAT codes, exemptions and reverse charge. Test a few invoices with the e-invoice validator.
- Put data in the right fields, such as the order number and the buyer reference, and not in free text.
- Agree on how you handle partial payments, advance payments and corrections, so that every invoice is correct in itself.
- Keep the XML files and keep track of what you have sent and received. Only the XML is the invoice.
- Discuss with your accountant who checks what, and when. Also record this in the engagement letter.
- Choose software and an Access Point for continuity and open standards, not just for price.
In doubt about an error message? The explanations of the Peppol error codes will help you further. And if you are not yet sure whether the obligation applies to you, first take the e-invoicing obligation check.
Looking beyond Belgium
Europe is moving too. With the ViDA package, e-invoicing for intra-community transactions becomes the standard from 2030, together with digital reporting. In its reform, France also adds payment data to the reporting. So the direction is clear: transaction, invoice, booking, VAT and payment are growing towards each other.
This article builds on our interview on AccountancyVandaag (in Dutch) about the step from e-invoicing to a transactional ecosystem. You can find more background on the role of the accountant and on the four pillars of a structured administration in our book E-facturatie Ontcijferd (Dutch edition).