E-Invoicing: The Implications of This New Regulation

As of January 2026, VAT-registered sole traders and businesses are required to use structured electronic invoices - that is, invoices that are issued, transmitted and received electronically. While this change has been announced since early 2025, some businesses have been slow to comply, despite the regulation having come into force on 1 January. Yago has therefore put together a clear, concise guide to help you get up to speed - and, more importantly, to understand the implications of this regulation in terms of security and insurance.
‍

What is structured e-invoicing?

It is a new invoicing framework that accepts only one type of invoice: structured electronic invoices. These comply with the European semantic and syntactic standards EN 16931-1 and CEN/TS 16931-2 and are created, sent and received in a defined electronic format. They should not be confused with ordinary electronic invoices, which are simply invoices issued and received electronically, without necessarily following any predefined framework.
‍

My invoices were already paperless - what changes for me?

Be careful not to confuse paperless invoicing with structured e-invoicing. As explained above, an invoice only qualifies as a structured e-invoice if it has been automatically created, transmitted and received via a secure IT system and sent through the Peppol network. If you filled in your invoice on your computer and emailed a PDF to your client or supplier, that is an ordinary electronic invoice — not a structured e-invoice — and it will no longer be valid from 2026 onwards. You must therefore take immediate steps to comply by adopting accounting software that is compatible with the Peppol network.

‍
{{info1}}
‍

What does this mean in practice?

For businesses and sole traders, this means acquiring compliant invoicing or accounting software designed to work with the Peppol network. The list of compatible software is available here. (Some software packages are not listed as they are still being updated — check with your provider.)

What support is available?

As the cost of implementing such a system can be significant for sole traders and SMEs, two fiscal support measures have been introduced:

• The costs of implementing and using e-invoicing (software, subscription, consultancy, training) are 120% deductible from taxable income between 2024 and 2027.
• The deduction for digital investments increases to 20% as of 1 January 2025.
  ‍

What are the benefits of structured e-invoicing?

The benefits are numerous and immediate:

• Less paperwork: no more lost or damaged paper invoices - everything is digital.
• Faster processing: transmission is instant, eliminating delays along the way.
• Greater reliability: automation reduces error rates in invoice processing and prevents receipts from being lost in transit.
• Guaranteed compatibility: since all invoices must follow a specific format, compatibility issues between organisations disappear.
• Significant cost savings: 75% of costs associated with paper invoices are eliminated (University of Hasselt study).
• Real-time cash flow visibility: the immediacy of invoices provides a clear picture of cash flows at all times.
• Transaction security: since all invoicing goes through approved software and the Peppol network - both of which require identification - it becomes increasingly difficult for fraudsters to issue fake invoices.
• Legal certainty: all invoices necessarily comply with the three principles of legal validity (authenticity of origin, integrity of content, readability of data).
  ‍

What are the potential risks?

While e-invoicing is broadly good news for your business's financial security, a cyberattack or identity theft could still have serious consequences. You need to be aware of these risks and protect yourself against them - in particular against cyberattacks, ransomware, identity theft and phishing through electronic invoicing. The reputational damage, revenue losses and business interruption that can result may be substantial. It is therefore important to take the necessary precautions: back up your data regularly, enforce login credentials and password policies within your organisation, install firewalls and antivirus software, and consider engaging a specialist cybersecurity firm. You may also wish to take out a cyber insurance policy, which covers you in the event of an attack and brings in experts to resolve the issue quickly and offset your losses.

To that end, Yago works with a number of insurance companies that have developed highly sophisticated products. Here is the type of coverage available:

• Reimbursement of a ransom already paid under duress
• Coverage of resulting costs and any business interruption losses
• Coverage of expert fees (IT specialists, crisis consultants, legal advisers)
• Compensation for third-party damages in the event of a data breach or virus
• 24/7 assistance, with rapid support from a dedicated team of experts.

‍

‍

‍