Wolters Kluwer data reveals construction sector leads Belgium’s e-invoicing transformation ahead of January 2026 mandate 

Mechelen – December 12, 2025 - Wolters Kluwer Tax & Accounting data revealed today that construction companies now receive the highest proportion of e-invoices among all sectors, followed by administration and manufacturing companies. This analysis is based on data from Wolters Kluwer software platform Clearfacts, which has already processed over 2.3 million e-invoices in 2025, with construction companies receiving the highest share of e-invoices: 11.39% of their purchase invoices are electronic. The companies that already issue the most e-invoices are administrative service providers, healthcare and business service providers, with construction companies also ranking in the top five. As from 1 January, e-invoicing will be mandatory for companies.  

“Half of VAT-registered companies are already linked to Peppol and technically ready to receive e-invoices but issuing them is another challenge,” says Tom Vanhoorne, Director of Product Management at Wolters Kluwer. “Our research shows administrative services lead with 22.5% of e-invoices sent, and healthcare follows with 20%. Companies often need to adapt their own software to send e-invoices effectively, so waiting until January is risky. It could lead to operational disruption, client service pressures and fines. In today’s business environment, digitalization is not just about compliance. The adoption of new technologies represents a competitive advantage. Embracing digital transformation is key to boosting productivity, strengthening client relationships, and securing long-term business growth.” 

Wolters Kluwer data also shows that purchase e-invoices grew only by nearly 2% compared to the third quarter of the year, reaching 10.73% of purchase e-invoices received on the platform. Wolters Kluwer, market leader with about one in three of all registered companies in Belgium connected to its accountancy solutions, processes over twelve million accounting documents per quarter on its software platform Clearfacts, including nine million purchase invoices. The platform enables companies to exchange these documents seamlessly with their external accountants. 

Construction companies receive highest share of e-invoices 

According to Clearfacts data, five other sectors have crossed the 10% threshold, including administration, manufacturing, information and communications technology, financial services, and water utilities and waste services. At the other end of the spectrum, media and publishing houses and healthcare providers receive the fewest e-invoices, at 6% and 7% respectively. 

Administrative and healthcare services send most e-invoices 

 Administrative service providers send the most e-invoices (22.5%), followed by healthcare (20%) and business services (19.31%), with construction companies also ranking in the top five (12.5%). Healthcare providers are notable for sending a high proportion of e-invoices, even though their suppliers are underperforming. 

E-invoicing adoption in the energy sector is currently modest with only 5% of invoices processed through Clearfacts using the UBL format. 

“Most energy suppliers are technically ready for e-invoicing, but they often rely on an opt-in approach, allowing customers to choose whether they would like to receive e-invoices. This could be impacting adoption. However, with the mandatory deadline approaching, we expect this sector to experience the most significant growth in e-invoicing implementation after the New Year,” says Tom Vanhoorne, Director of Product Management at Wolters Kluwer. 

Organizations in the hospitality sector, public administration and social security sector send the fewest e-invoices (4%). This low figure is largely because most of the accounting documents these organizations exchange on Clearfacts are not invoices. They consist mainly of VAT receipts from hospitality businesses, quarterly contributions from social service organizations, and various fees and levies imposed by public bodies. About 20% of the accounting documents in Clearfacts are not invoices.  

By volume, wholesale and retail companies lead in e-invoicing, sending 642,000 e-invoices, accounting for 7.85% of all invoices from companies in that sector. Administrative service providers follow with 485,000 e-invoices (7.85 %) this year, while business service providers account for 341,000 (19.31%). Telecommunications companies have issued 225,000 UBL invoices (11.9%), and financial services providers have sent 108,000 e-invoices (7.81%). 

Notes to Editors 

On November 30, Wolters Kluwer conducted an analysis on its Clearfacts platform, reviewing more than 30 million accounting documents uploaded since January 1, 2025. All documents were anonymized and categorized according to the NACE codes of the Belgian Central Business Register (CBE). Over 180,000 companies use the platform, making the analysis highly representative of the market. 

About Clearfacts 

Today, around 180,000 companies use Clearfacts to exchange financial documents, such as invoices, with their (external) accountants. Above all, Clearfacts helps accountants and clients to automatically post invoices to the correct place in the accounts. Clearfacts is linked to the Peppol network via Flowin to automatically receive e-invoices. Thanks to the Clearfacts Kyte module, users can also send e-invoices themselves. Clearfacts helps accountants and companies work smartly and quickly. Clearfacts, Flowin and Kyte are products of Wolters Kluwer.