Electronic invoicing and the new regulations on computerised invoicing systems: How does it affect your business?

From 2026, new requirements for computerised invoicing systems (SIF) will come into force. If you have a business or are self-employed, it is important to know whether this change affects you, especially if you create invoices using Excel, Word or even by hand.

What is an CIS?

A CIS (Computerised Invoicing System) is a programme or set of programmes (hardware and software) that allows you to:

• Create invoices by entering data by any means.
• Save invoice information, either within the system itself, on an external device or by sending it online to another programme.
• Process this data to generate other documents such as record books.

Who must adapt to the new electronic invoicing regulations in 2026?

Not all companies or self-employed persons will have to make changes. The first thing you need to know is whether or not the system you use to create your invoices is considered a CIS (Computerised Invoicing System) according to the regulations.

If you do NOT have a CIS, you are NOT affected by the new regulations.

You will not need to make any changes if you invoice manually or with simple tools, as you do now:

• Invoices written by hand or typewriter.
• Invoices created with Word or Excel, only for drafting and printing, without automatic calculations or connection to other systems.

In these cases, you can continue invoicing as before and do not need to worry about the new 2026 regulations.

When are you considered to have a SIF?

You must adapt to the new requirements if:

• You use invoicing software, an ERP or other applications that store and process data.
• You use a spreadsheet with macros or automatic functions that directly generate ledgers, accounts or tax reports.

In other words, if the system you use automatically facilitates your compliance with your tax obligations, then you are using an SIF and must adapt it before 2026.

What if I want to avoid complications?

If you want to comply with the regulations without having to invest in expensive software, the tax authorities offer a free system: Verifactu, a tool that allows you to issue electronic invoices in accordance with the new regulations and automatically sends the invoice data to the tax authorities.

Conclusions

If you invoice by hand or with simple programmes such as Excel, you are not required to adapt (provided you do not automatically generate tax documents). If you already use an advanced programme that stores and processes data, you will need to check whether you comply with the SIF requirements for 2026.

Do you need help adapting your invoicing system? Contact us and let our experts guide you through the process of adapting to the new electronic invoicing model.