Europe is facing a shift in how companies handle invoicing.
Driving this is the EU initiative VAT in the Digital Age (ViDA), which aims to make e-invoicing the main rule throughout the union. Here we put the development in context, explain why Belgium is an interesting example, and what awaits Swedish companies going forward.
ViDA is the EU’s framework for future invoicing and means, among other things, that e-invoicing will become standard throughout the EU:
- From 2030, all cross-border B2B transactions must be invoiced electronically according to the European standard EN 16931.
- From 2035, all national systems must be harmonized with a common EU framework.
The purpose is to reduce fraud, increase transparency, and streamline both reporting and administration.
Several countries are now choosing to get ahead of the EU’s timeline and introduce national e-invoicing systems before 2030.
Different Paths – Same Goal
Some of the countries that have now chosen to get ahead are Belgium, France, Italy, and Poland.
- Italy has had mandatory e-invoicing since 2019 through its own system SdI.
- France and Poland are planning implementations in 2026 via national platforms.
- Belgium is taking the same path, but building its entire solution on Peppol, both as a technical channel and format standard.
– We see a clear European movement toward data-driven and automated processes. The countries are choosing slightly different technical paths, but the goal is the same: a common, digital, and transparent invoice management, says Agnes Alm, Senior Integration Consultant at Implema.
Even though the technical solutions differ, the goal is the same: to create digital, standardized, and cross-border invoice flows in line with ViDA.
Peppol – the infrastructure behind Europe’s e-invoicing
Peppol (Pan-European Public Procurement Online) is an open network for sending and receiving electronic business documents, such as invoices, orders, and credit notes between companies, authorities, and organizations. Within the network, the Peppol BIS format is used, which is based on UBL and follows the EU standard EN 16931.
With Peppol, companies can:
• Send and receive e-invoices and other business documents via a standardized and secure network
• Be confident that all documents follow EU standards and national rules for format and content.
• Smooth integration with customers and suppliers – regardless of ERP system or country
More and more countries, including Belgium, Norway, the Netherlands, and France, are using Peppol as the foundation for their e-invoicing systems. This, together with the fact that Peppol is built on the same EU standard as ViDA (EN 16931), means that Peppol is in practice becoming the common infrastructure for interoperability in the EU’s digital invoicing, i.e., the infrastructure that can connect the national systems.
– Peppol already offers the practical foundation for interoperability between systems and countries. It’s not just about technology, but about standardization and ensuring quality in data and business processes, explains Agnes Alm.
Through Peppol, a common playing field for invoicing and reporting is created, which opens up more efficient, secure, and transparent flows between companies.
Belgium shows the way – mandatory from 2026
From January 1, 2026, e-invoicing becomes mandatory for B2B transactions between VAT-registered companies in Belgium. E-invoices must follow EN 16931 and be exchanged via the Peppol network as the standard channel.
Companies can, if both parties agree, use other solutions, but they must still technically be able to send and receive Peppol invoices. To ensure compliance, clear sanction levels are introduced.
Two years later, from 2028, Belgium also introduces near real-time reporting (e-reporting) via Peppol – a step that reduces administration and strengthens data quality
What applies in Sweden – and what should Swedish companies do?
In Sweden, e-invoicing is already mandatory for suppliers to the public sector, but still voluntary in B2B. The Swedish Tax Agency is positive about ViDA and wants to introduce mandatory e-invoicing in B2B as well, but no national implementation date exists yet.
but no national implementation date exists yet.
The Belgian regulations only apply to companies that are VAT-registered in Belgium and have active invoicing within the country (B2B). Swedish companies that invoice from Sweden to Belgium are not directly affected, but Belgian subsidiaries or business units need to prepare now.
– It’s wise to already today review how local invoicing is organized. Companies with operations in multiple countries should ensure that systems and integrations can handle both today’s and tomorrow’s requirements for e-invoicing and reporting, says Agnes.
Curious to know more?
Implema has long and solid experience working with Peppol and integrations, and has completed a large number of implementations in both SAP and Microsoft environments.
With our combination of technical expertise and deep understanding of business processes, we help companies create secure, efficient, and future-proof solutions for e-invoicing and digital reporting.
