Belgium’s Peppol e-invoicing mandate: who it applies to since 2026
Since 1 January 2026, Belgian VAT-registered businesses must exchange structured e-invoices via Peppol. Who is covered, the fines, and what comes next.
By Factuur Simpel · Published · Updated
Short answer
Peppol is the network that invoicing software uses to send e-invoices directly to each other. Since 1 January 2026, every VAT-registered business established in Belgium must send and receive invoices to and from other Belgian VAT-registered businesses as structured electronic invoices, by default over Peppol. A PDF by email no longer counts for those invoices. Businesses without the technical means face fines from €1,500 to €5,000. Foreign businesses without a Belgian fixed establishment are outside the mandate, even with a Belgian VAT number.
This guide is for small businesses and freelancers who invoice in or into Belgium. It covers what the mandate requires, who is in scope and how sending and receiving differ, the fines now that the tolerance period is over, what happens when a customer is not ready, and what is planned for 2028 and 2030. Every rule comes from the Belgian government’s official e-invoicing site; the sources are listed at the end.
What is Peppol?
Peppol is an international network that invoicing applications use to send electronic invoices and other procurement documents straight to each other. It started as a European project and has been run since 2012 by OpenPeppol, a non-profit international association under Belgian law.
Peppol is not a portal you log in to. It is a network with shared rules: each business connects through an accredited Peppol service provider, usually built into its invoicing software, so an invoice moves from one application to the other.
Each business on the network has a Peppol ID; Belgian businesses usually use 0208 followed by their enterprise number. The invoice itself is a file in the Peppol BIS format, which the customer’s software reads automatically.
What has been mandatory since 1 January 2026?
Invoices between two Belgian VAT-registered businesses must be structured electronic invoices: files that travel directly from the supplier’s software into the customer’s software. Sending a PDF by email or through a platform no longer meets the requirement for these invoices.
The default route is the Peppol network, using the Peppol BIS format. Another channel or format is allowed only if both parties agree and the format complies with the European standard EN 16931.
| Situation | What is allowed? |
|---|---|
| B2B: between two Belgian VAT-registered businesses | Only a structured e-invoice, by default via Peppol. Mandatory since 1 January 2026; PDF and paper do not count. |
| B2G: invoices to public authorities | Only a structured e-invoice via Peppol, for contracts published after 1 March 2024 and as a rule from €3,000 excl. VAT. |
| B2C, cross-border and other situations | Paper is allowed. A PDF or e-invoice is allowed if the recipient agrees; a Peppol registration counts as agreement. |
einvoice.belgium.be: structured electronic invoices between companies are compulsory since 2026
Who has to use Peppol in Belgium?
If your business is established in Belgium and has an active VAT number, the mandate applies, whether you run a company or trade as a sole proprietor.
Businesses using the small business VAT exemption scheme (annual turnover up to €25,000) are in principle covered too; the Belgian government repeated this in April 2026. Farmers under the special agricultural scheme must at least be able to receive e-invoices.
If you only sell to consumers, your outgoing invoices are out of scope, but you must still be able to receive e-invoices from Belgian suppliers. Only a business that neither issues invoices to nor receives invoices from Belgian VAT-registered businesses is entirely outside the mandate.
If one of the two parties is not VAT-registered, the mandate does not apply to invoices between them. The Belgian company register (KBO/BCE) shows whether a business is VAT-registered.
Exemptions: sending and receiving are treated separately
There are only a few exemptions, and they differ for sending and receiving. A bankrupt business, for example, does not have to send e-invoices but must still be able to receive them.
- A transaction that is itself exempt under Article 44 of the VAT Code does not require a structured e-invoice.
- A foreign business without a fixed establishment must tell its Belgian customers itself that it falls outside the mandate.
| Situation | Sending and receiving |
|---|---|
| Only transactions exempt under Article 44 of the Belgian VAT Code | Neither sending nor receiving required |
| Not established in Belgium, no fixed establishment (even with a Belgian VAT number) | Neither sending nor receiving required |
| Bankrupt VAT-registered business | No sending required, must be able to receive |
| Flat-rate VAT scheme (Article 56, phased out by 1 January 2028 at the latest) | No sending required, must be able to receive |
| Small business VAT exemption scheme | Must send and receive |
What are the fines?
The existing VAT fines for invoices that are missing, late or incorrect also apply to structured e-invoices. A royal decree of 8 July 2025 added a separate fine for not having the technical means to issue and receive structured e-invoices:
- first offence: €1,500
- second offence: €3,000
- further offences: €5,000
When does an offence count as a second one?
Only when the tax authority records it at least three months after the previous fined offence. Two findings in the same week do not lead straight to a €3,000 fine.
einvoice.belgium.be: which penalties apply for non-compliance?
VAT deduction for your customer
To deduct VAT, a customer needs a regular invoice. For a purchase covered by the mandate, that means a structured e-invoice. A narrow exception exists under strict conditions (“substance over form”), but business customers have a clear interest in receiving your invoice over Peppol.
Tolerance period: what applied in 2026 and what applies now
- January to March 2026: the Federal Public Service Finance did not impose fines for breaches of the new obligation, provided the business could show it had prepared in time and in a reasonable way. There was never a general postponement.
- For self-billing, a separate tolerance ran until 30 June 2026 for businesses waiting on their software provider.
- Now, the authority can only waive a fine in exceptional circumstances after an individual review, which you request through the contact form on the official e-invoicing site.
Tolerance period for the first three months of 2026
End of the general tolerance period, 7 April 2026 (in Dutch)
What if your customer cannot receive via Peppol yet?
If your customer cannot receive e-invoices for technical reasons, you do not have to issue a structured e-invoice. You still issue an invoice, on paper or electronically, for example as a PDF; an electronic alternative needs your customer’s agreement. That invoice is legally valid.
Your customer remains obliged to be able to receive e-invoices and must fix this without delay. Once it works, you do not have to resend earlier invoices as e-invoices.
Two common misunderstandings: you do not need to ask customers for their Peppol ID, and a customer cannot refuse your Peppol invoice because no PDF is attached. To check in advance whether a customer can be reached, look up their company number with the Peppol ID lookup tool.
einvoice.belgium.be: general questions on the B2B obligation
Foreign businesses with Belgian customers
A business established outside Belgium without a Belgian fixed establishment is outside the mandate for both sending and receiving, even if it has a Belgian VAT number. You may keep sending PDF invoices to Belgian customers who accept electronic invoices.
Peppol is still worth considering: your Belgian business customers must be able to receive e-invoices anyway, and registration on the Peppol network counts as agreement to receive structured e-invoices, at least in Peppol BIS format. You can send Peppol invoices to any business on the network, in Belgium or elsewhere.
einvoice.belgium.be: can I also use e-invoicing outside Belgium?
What comes next: e-reporting in 2028 and EU e-invoicing in 2030
At this stage no invoice data is sent to the Belgian VAT administration. E-reporting, where invoice data is reported to the government in near real time, is part of the 2025-2029 federal coalition agreement with a 2028 timeline. It still has to be written into Belgian law, so the exact start date and rules are not fixed yet.
From 2030, e-invoicing will also be mandatory for invoices between EU member states.
Belgian tax incentive: 120% deduction for invoicing software
For tax periods 2024 to 2027, small SMEs and self-employed people in Belgium may deduct 120% of the periodic subscription costs of invoicing packages, and of advice costs incurred specifically to meet the new obligation.
If you pay an e-invoicing surcharge on an existing software subscription, only that surcharge qualifies, and only if it is shown separately on the invoice. Depreciation never qualifies. Businesses that invest in digital systems themselves can claim an increased 20% investment deduction since 1 January 2025.
Worked example
A small Belgian business takes out a yearly subscription to invoicing software with Peppol, for example Complete at Factuur Simpel for €219.99 excl. VAT. With the increased deduction it books €263.99 as a business expense instead of €219.99, raising its deductible expenses by €44.00. Its accountant applies this in the tax return.
Sending and receiving Peppol invoices with Factuur Simpel
In Factuur Simpel you create invoices as usual and send them over Peppol to customers on the network. You register your business on Peppol yourself from within the app, with no per-invoice fees. Peppol invoices from suppliers arrive as expenses and can be forwarded, for example to your accountant.
Good to know: invoice PDFs from Factuur Simpel use Dutch labels and euro amounts. You can export the UBL file of a Peppol invoice, and open a UBL file you received in the free UBL viewer.
Peppol is included in the Complete plan (€21.99 per month or €219.99 per year, excl. VAT) and in the 30-day trial, which needs no payment details. After the trial you choose Starter or Complete; Starter does not include Peppol and there is no free plan.
How to send a Peppol invoice with Factuur Simpel
Compare the Starter and Complete plans
Peppol registration: check and request your Peppol ID
Frequently asked questions
Is Peppol mandatory in Belgium?
For VAT-registered businesses established in Belgium that invoice other Belgian VAT-registered businesses, yes: structured e-invoices have been mandatory since 1 January 2026, and Peppol is the default route. Another channel is allowed only by mutual agreement and with an EN 16931-compliant format.
Does the mandate apply to foreign companies with Belgian customers?
Not if the company has no fixed establishment in Belgium, even if it holds a Belgian VAT number. It can still use Peppol voluntarily when the customer is registered on the network.
How high are the fines?
Not having the technical means to send and receive e-invoices can lead to a €1,500 fine for a first offence, €3,000 for a second and €5,000 for further offences. Existing VAT fines for missing or incorrect invoices also apply. The general tolerance period ended at the end of March 2026.
Can I still send a PDF if my customer is not on Peppol?
Yes, if your customer cannot receive e-invoices for technical reasons. You then issue the invoice on paper or electronically, for example as a PDF; an electronic invoice needs your customer’s agreement. Your customer must get ready as soon as possible.
What does Peppol cost with Factuur Simpel?
Sending and receiving Peppol invoices is included in the Complete plan (€21.99 per month excl. VAT) and in the free 30-day trial. There are no per-invoice fees.
Send and receive your invoices over Peppol
Peppol is included in Complete and in the 30-day trial. You register your business on Peppol yourself and pay no per-invoice fees.
Free trial. Choose a paid subscription afterward.
Sources and further reading
- einvoice.belgium.be: structured electronic invoices between companies are compulsory since 2026
- einvoice.belgium.be: who is concerned by e-invoicing?
- einvoice.belgium.be: specific questions about e-invoicing (penalties, VAT deduction)
- einvoice.belgium.be: general questions on the B2B obligation
- Tolerance period for the first three months of 2026
- End of the general tolerance period for e-invoicing (in Dutch)
- VAT measures from 1 January 2026: scope and fallback rule (in Dutch)
- einvoice.belgium.be: general questions about e-reporting
- einvoice.belgium.be: can I also use e-invoicing outside Belgium?
- Tax incentives for introducing e-invoicing (in Dutch)
- OpenPeppol: about Peppol