What is e-invoicing?

Structured electronic invoices

E-invoices are structured electronic invoices. Invoices that are drawn up in a structured electronic format, namely an XML format which stands for extensible markup language. At the European level, it was already agreed in 2014 that this XML should maintain a fixed structure: the UBL format, also known as the Universal Business Language format. In other words, an invoice created in Excel, Word or PDF does not meet the conditions.

This UBL format sends all relevant data that must be encoded on an invoice to the end customer. All data such as the details of the supplier and customer, the product, the price, the VAT rates,... are therefore sent in encrypted form, together with a visual representation of the invoice. This makes it easy for software packages to recognize that data and so you can still consult the invoice. 

Sending via Peppol

Once you have drawn up the invoice in a UBL format, you still have to send it to the customer. In Belgium, we use the Peppol-first principle to make this sending possible. This means that the structured electronic invoices are sent via the Peppol portal. Peppol is a network within which e-invoices can be exchanged.

Companies connected to the Peppol network will automatically receive invoices in the correct format. It is important that your customer actually has access to Peppol to receive invoices. He can obtain this access via an access point.

Please note that the sending of electronic invoices via Peppol is only mandatory in a B2B context. 

In addition to the smooth exchange of invoices, Peppol also offers an answer to invoice fraud. The recipient will always be the person for whom the invoice is intended, without there being any chance of interception of the invoices. After all, you must always have a company number if you want to access Peppol.