E-invoicing is the digital sending and receiving of invoices in a standardised, machine-readable format that can be processed directly in accounting software and ERP systems. Unlike a PDF invoice sent by email, an e-invoice does not need to be entered manually. The Dutch government only accepts e-invoices via the Peppol network or the Supplier Portal. Belgian VAT-registered entrepreneurs are required to receive e-invoices via Peppol from 1 January 2026.