In short: Since 1 January 2026, Belgian companies must send and receive domestic B2B invoices as structured e-invoices over Peppol. Since 1 September 2026, every company in France must be able to receive structured e-invoices, and large and mid-sized companies must also issue them. For tail spend this is a real challenge: hundreds of small suppliers, each at a different stage of readiness. A single creditor model solves it at the source, because your company receives one structured invoice per purchase order from one creditor, whatever the supplier.
What changed in Belgium
From 1 January 2026, VAT-registered companies in Belgium must issue and receive invoices for domestic B2B transactions in a structured electronic format (EN 16931), exchanged through the Peppol network. A PDF sent by e-mail no longer counts as an e-invoice.
- Scope: domestic transactions between Belgian VAT-registered companies. Sales to consumers and cross-border invoices are not covered for now.
- Tolerance period: the tax administration did not impose penalties from January to March 2026 for companies that could show reasonable preparation. Full enforcement started on 1 April 2026.
- Penalties: €1,500 for a first offence, €3,000 for a second and €5,000 for further offences.
- Next step: e-reporting of invoice data to the tax administration is planned for 2028.
What changed in France
The French reform started on 1 September 2026. Every company established in France must now be able to receive structured e-invoices through an accredited platform (plateforme agréée). Large and mid-sized companies must also issue structured e-invoices and transmit e-reporting data. Small and medium-sized companies have until 1 September 2027 to start issuing.
- Formats: Factur-X, UBL or CII. A standard PDF does not qualify.
- Invoice status: invoices now follow a lifecycle with statuses such as received, rejected, accepted and paid.
- Scope: domestic B2B transactions. Intra-EU supplies and exports are reported separately through e-reporting.
Why tail spend is the hard part
Strategic suppliers are usually ready: they have ERP systems, an access point and dedicated finance teams. The long tail looks different. It consists of hundreds of small suppliers that each send a few invoices a year: a local contractor, a specialised workshop, a one-off event supplier. Many of them are not yet fully ready, or send invoices with missing purchase order references.
For accounts payable this means:
- checking the e-invoicing readiness of hundreds of small suppliers;
- following up rejected or incomplete invoices, one supplier at a time;
- keeping a mix of channels running for the suppliers that are not ready yet;
- matching invoices to purchase orders when the reference is missing.
The effort is the same for a €90 invoice as for a €90,000 invoice. In the tail, that effort is spread over many small amounts.
How a single creditor model handles the mandate
With a single creditor model, your company no longer receives invoices from tail suppliers at all. Spot Buy Center places the order, receives and checks the supplier invoice, pays the supplier and invoices your company.
- One digital invoice per purchase order: every invoice refers to your own PO, so matching is automatic.
- Through the channel you choose: Peppol, or another structured format your ERP or platform accepts.
- One creditor to set up: instead of checking the readiness of hundreds of small suppliers, your AP team connects one creditor.
- Small suppliers stay available: employees can keep ordering from any supplier, including the ones that are not e-invoicing ready yet.
A practical checklist for finance teams
- Split your supplier base into strategic suppliers and tail suppliers (for example by number of invoices and annual spend).
- Connect strategic suppliers directly through Peppol or your accredited platform.
- Move tail suppliers and one-time suppliers to a single creditor, so their invoices reach you as one structured invoice per PO.
- Check that purchase order references are mandatory on every invoice.
- Follow up the number of suppliers and invoices each quarter.
Frequently asked questions
Do our small suppliers need to be on Peppol to work with Spot Buy Center?
No. They invoice Spot Buy Center. Your company receives one structured invoice per purchase order from Spot Buy Center.
Does this replace our own e-invoicing setup?
No. You keep your own Peppol connection or accredited platform for strategic suppliers. Spot Buy Center takes over the long tail.
Is this only relevant for Belgium and France?
No. Other EU countries are introducing similar rules, and the EU plans digital reporting for cross-border transactions from 2030. The fewer suppliers you invoice directly, the easier each change becomes.
Want to see what this means for your supplier base? Talk to us about your tail spend or read more about P2P and e-invoicing.
