The book · Dutch edition

Table of contents of E-facturatie Ontcijferd

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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
    • The law of 6 February 2024 (official text: Dutch · French)
    • Code of Companies and Associations of 23 March 2019 (official text: Dutch · French)
  • 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.