Serge Libert_BOSA.pptx.pdf_FinTech Belgium

E-invoicing key insights

1. Belgian
e-invoicing journey
key-insights
16-10-2025 – FinTech Belgium
Serge Libert
eGOV project manager, BOSA

2. •BOSA DG SD:
•Federal Public Service Policy and Support
•DG Simplification and Digitalisation
•Serge:
•Managing projects at FedICT/BOSA SD since 2003
•Previous employers: independant, IBM, Citibank, KPN
•In charge of e-invoicing (IT aspects) since 2013, incl. Belgian Peppol Authority
Who’s who

3. Think transversal (Finances, Digitalisation, Simplification, Economy, Regions…)
ChallengeOpportunity
“THE QUEEN OF DOCUMENTS”
== why is e-invoicing so critical to our digital future?==
Legal
Bank & Finances
Cash
flow
Accounting
procurement
Sales
AdministrationsEntreprises Households
Taxes

4. 30.528 km
2
11 million inhabitants
1 billion invoices/y
(400 million B2B)
1.2 million VAT-liable
(2 milion enterprises)
Law of Feb 6
th
, 2024:
all VAT liable entities must send and receive
structured electronic invoices by Jan 1
st
, 2026
Two-tracks:
1/ Peppol (“royal-way”)
2/ bilateral agreement
12 years active in e-Invoicing
2013-15
B2G Pilot
2015-21
B2G Rollout
2022-23
B2B Policy
2024-25
B2B Rollout
POLICY
== Belgium==

5. interoperable e-invoice receivers
1/2
rcvrs Popr/P
NO345.0005,46,39%
BE 501.04511,74,28%
AU 420.000261,62%
SW135.00010,51,29%
DK 55.0005,80,95%
Lux 2.0000,60,33%
NL 52.00017,50,30%
FR 30.00067,80,04%

6. … interoperable e-invoices?
Open standards Federated Network Strong governance
the ultimate middleware?

7. network topology

8. network topology
Layer what Belgium worldwide
Inner centre Coordination bodies PCA, SML, OO, CMBs, PSCs, MC //////////// ///////////
Outer centre Peppol Authorities √ 20 ?????? xxx?
Inner peripheryOperators (“Service Providers”) 90 ?????? 300 800 ?????? xx.xxx?
Outer peripheryBeneficiaries (“end-users”) 400k ?????? 1,5 Mio 5Mio ?????? xxx Mio?

9. 82 network operators enrolled with BPA
15 foreign operators extra

10. network topology
1
2
34
5
#What
1Sender’s outbound invoicing tool generates document
2AP-component looks after receiver’s SMP in SML
3AP-component looks after receiver’s AP (& capabilities) in Receiver’s SMP
4AP component sends document to receiver’s AP-component
5Receiver’s AP-component forwards document to Receiver’s inbound invoicing tool
Document transmission

11. network topology
contracting
Before the exchanges start,
1°Sender contracts with Service Provider (SP)
2°SP signs agreement with Peppol Authority (PA) (usually: national PA)
3°PA signs agreement with Peppol Coordinating Authority (PCA)
4°PCA signs agreement with receiver’s PA
5°Receiver’s PA signs contract with receiver

12. Takeaways
•e-invoicing = a way to boost our digitalization (1/SMBs; 2/govt)
•Belgium B2B mandate mobilized the IT industry,
enabling large-scale digitalisation
•Peppol
•Technical enabler for the B2B rollout
•Combines technology and governance
•Promotes standards, although does not ban existing practices – best of both worlds
•Enables cooperation and synergies (without compromising effective competition)
•Future improvements
•Peppol International (PINT) methodology rollout
•… and many others

13. https://bosa.belgium.be/en


https://finance.belgium.be/en
https://einvoice.belgium.be https://peppol.be