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What you will discover in this book
This table of contents lists every chapter of E-facturatie Ontcijferd, our Dutch-language book on e-invoicing and Peppol in Belgium. E-FACTURATIE ONTCIJFERD is more than a compliance guide.
It is a journey through the Belgian reality of Peppol, digital document flows and a study model of how e-invoices deliver new data to the accounting model.
From legislation to workflow, from data to strategy: every chapter helps you not only to be ready for 2026, but to come out of it stronger. The book is written in Dutch; the table of contents below is translated for your convenience.
Introduction
- Why e-invoicing matters now
- Target audience
- Primary: accountants and business owners
- Secondary: policymakers and software vendors
- Structure and set-up of the book
- A unique combination of theory and practice
Part 1 of the table of contents: legislation
Legal framework in Belgium
- The legislation
- ViDA
- Who may set the rules for invoice (format) requirements?
- Duplicate or resending a copy of an invoice
- (Minimum) content of an invoice
- Language of the invoice
- When to issue an invoice
- Penalty policy
- Right to deduct
- Attachments and their legal weight
- Article 44 and the mixed taxable person
- Self-billing
- The flat-rate scheme for farmers
Part 2: technology
Technical aspects of e-invoicing
- The XML e-invoice
- What makes an invoice structured?
- The key to efficiency: understanding e-invoicing
- What is XML?
- The root element of an XML document
- Elements in XML
- Attributes in XML
- Important technical rules for XML
- Namespaces in XML and their role in Peppol
- CBC and CAC: the building blocks of a Peppol invoice
- Validation with XML schemas (XSD) and Schematron
- Multiple specifications within Peppol
- Why standards matter for e-invoices
- The layered standards of e-invoices
- The Peppol BIS Billing specification
- The PINT specification (Peppol International Invoice)
- Extensions
- Embedding attachments or supporting documents in a Peppol invoice
- Cardinality in an e-invoice
- Invoice types, InvoiceTypeCodes
- Other codes
- How invoices are sent
- The Peppol network
- Electronic invoicing: three essential building blocks
- The pyramid: the three layers explained
- The network: putting it into practice
- Why a structured, standardised and secure network is needed
- KYC: Know Your Customer
- The Peppol infrastructure
- SMP (Service Metadata Publisher): Peppol’s phone book
- SML (Service Metadata Locator): Peppol’s signpost
- Peppol document types: more than just invoices
- Peppol’s four-corner model
- The four corners explained
- Corner 1: the sender
- Corner 2: connecting to an Access Point (AP)
- Corner 3: the recipient’s Access Point
- Corner 4: the recipient, the invoice is delivered and processing starts
- Peppol Invoice Message Response: extra feedback for senders
- Unique identifiers in the Peppol network
- Why you register as a recipient, not as a sender
- Registration in the Peppol network: unique identifiers and their role
Part 3: implementation
Implementation for accountants
- The accountant as trusted adviser: a company’s family doctor
- The role of accountants
- Why accountants play a key role in e-invoicing
- Receiving and sending: how accountants and clients work together
- The accountant’s role in Peppol registration
- Training and communication: a new role for the accountant
- From project to process: e-invoicing as an operational part of your firm
- Checklist: managing e-invoicing structurally within the firm
- Data protection and digital ethics: an underestimated concern
- A new model for modern accounting: the four pillars
- The Structured Accounting Model (SAM)
- Pillar 1: the front-of-house layer, the interface between accountant and business owner
- Pillar 2: the structured data layer, the data hub at the financial core
- Pillar 3: the accounting layer, from processing machine to validation model
- Pillar 4: the post-accounting layer, from figures to strategy
Implementation for businesses
- Implementation for sole traders and other small businesses
- Implementation for SMEs with mainly Belgian transactions
- Implementation for international and complex companies
- The added value of e-invoicing
- Successful implementations: what worked and what did not?
Part 4: e-invoicing in practice
Workflow integration and specific situations
- Invoicing: issuing prepayment invoices or receiving advance payments
- Invoicing: using scanning software to create sales invoices
- Invoicing: sending a copy of an invoice
- Invoicing: translations
- Invoicing: sending a payment reminder
- Invoicing: disputes, follow-up and corrections
- Invoicing with purchase statements or self-billing: the case of farmers
- Booking invoices
- How to “code” goods and services on an invoice
- Reimbursing employee expenses
- Pro forma invoices
- Using multiple currencies
Archiving e-invoices
- Archiving e-invoices: the XML invoice as the legal document
Want to see how the book reads first? Then take a look inside. Moreover, official government information is available on efactuur.belgium.be.