The Benelux region, comprising Belgium, the Netherlands, and Luxembourg, is making significant strides in the realm of e-invoicing.
Each country is navigating its own path for increasing B2B e-invoicing, yet all are aligned with the overarching goal of moving toward e-invoicing.
Belgium first out
With the boldest move of these three countries, Belgium mandates all companies to use e-invoicing starting January 2026. Though exceptions are allowed, the mandatory framework to be used is Peppol. Belgium has long enabled “e-invoicing” to be used by all local businesses by way of its Hermes portal (to be decommissioned with the upcoming e-invoicing mandate).
Hermes’ function is to allow any business to receive e-invoices by converting them to PDF files, meaning no e-invoicing solution is needed by the receiving organization. With Belgium seeing digitalization, not e-invoicing in isolation, as the ultimate goal, more measures are to be expected. Already known is that 2028 will bring some kind of reporting of invoices to a government portal.
The Netherlands is talking
There are no confirmed changes happening within B2B e-invoicing legislation in the Netherlands, but ideas are brewing. Like other EU member states, the Netherlands will have to adopt ViDA digital reporting in 2030. The Ministry of Finance has, in a letter, highlighted the benefits of e-invoicing for both businesses and the government. The Ministry asks that possible wider regulation for e-invoicing and invoice reporting be considered. As the Netherlands is actively promoting Peppol for B2G invoicing, this is likely a framework under consideration.
Luxembourg is in the game
Peppol is heavily adopted (mostly B2G) in Luxembourg, with the country being the fourth biggest Peppol country worldwide relative to country size. The growth has been fast, with fewer than 100 electronic invoices being sent in 2021 to 1.4 million in 2024. Industry observers anticipate something to happen in terms of B2B e-invoicing, but so far there are no official signs of this.
Why the divergence matters
With Peppol being a common denominator in all countries, as well as the looming changes needed to adapt to ViDA requirements, things are prone to change. Belgium’s confirmed mandate and future plans will help pull regional vendors and finance teams toward a Peppol-first posture across Benelux, even where national mandates are not yet confirmed.
The Netherlands’ high public sector adoption with mixed channels shows that policy plus procurement practices can drive digitization without a B2B law, but it risks fragmentation if private sector frameworks diverge (looking at you Germany).
Conclusion
The Benelux region is adapting e-invoicing innovation while remaining aligned with common standards in the form of Peppol. The region continues to strive for a digital economy. Stay informed about local e-invoicing and reporting requirements in Belgium, the Netherlands, and Luxembourg with Basware’s country compliance maps.
