
Brussels, Nov. 26, 2025 - Ahead of mandatory e-invoicing on Jan. 1, 2026, ITAA and Banqup again surveyed how accountants, tax advisors and internal finance departments are preparing. The third 2025 poll shows that the industry made significant progress in Q4.
Whereas earlier quarters were still mainly dominated by plans and initial implementations, in Q4 we see a clear acceleration: accountants are taking up their role, actively supporting their clients and firmly building on their digital services.
The survey shows that 50.6% of accountants feel fully responsible for informing their clients about e-invoicing, while another 46.8% feel partially responsible. Only a small minority indicate that they do not see this as their task. This reaffirms the industry's role as a trusted advisor to businesses.

One of the most striking findings from the survey is the strong growth in the preparation of communications to clients. Whereas in the second quarter of 2025, 65.6% of offices already had a plan in place, by the fourth quarter, this has risen to 79.7%. Only a small group, 3.6%, says they have not yet scheduled communications to customers.

This evolution shows that accountants are not only working behind the scenes on technical implementation, but also proactively working to raise awareness among business owners, a crucial factor as the deadline approaches.
One of the key insights from this survey is that businesses, through their accountant, have made clear progress. As recently as Q2, 59% of firms indicated that less than a quarter of their clients were ready for e-invoicing. In Q4, that dropped to 38.3%. In fact, the number of firms with more than 75% prepared clients nearly doubled.

Although a final effort remains necessary, this evolution shows that the industry is working with great vigor to provide guidance to entrepreneurs.
95% of accountants actively guide clients through registration on the Peppol network and usually do so individually, an approach that clearly gives entrepreneurs confidence. Group sessions and webinars are increasingly used as additional support. Only 5% do not offer any form of counseling.

In addition to strong progress in preparation and implementation, the survey also shows how accountants are looking ahead to the next steps in digitizing billing processes.
Remarkably, more than half of the respondents prefer solutions that are also ready for e-reporting, a next step in European digitization.

It also appears that accountants pay great attention to a well-organized invoicing process. More than 70% indicate that the approval of invoices by the entrepreneur is an important or even indispensable part. It shows how strong the focus is on clear agreements, structured workflows and, above all, maximum transparency within the e-invoicing process.

The Q4 results show a sector that has made remarkable progress in recent months. Accountants reaffirm their important role as guides in the digitalization of the Belgian economy: they inform entrepreneurs, implement solutions, build communication plans, guide the transition to Peppol and look ahead to e-reporting. With a solution such as Billtobox, the needs of accountants are met in a simple and future-oriented way, allowing them to guide their clients smoothly towards 2026 and beyond.
Although not everyone is quite ready, the sector is clearly moving in the right direction: the basics are in place, awareness is high and the willingness to help entrepreneurs is abundant.
With this strong foundation and the commitment of the entire industry, Belgium is ready for the final straight line to Jan. 1, 2026, with accountants playing a crucial, guiding role.
The full results of the survey are available in Dutch and French.