E-invoicing in Belgium: the Peppol obligation since 2026
Since 1 January 2026, VAT-registered businesses established in Belgium must issue and receive structured electronic invoices for their domestic B2B transactions. In practice this means Peppol. This guide explains what applies, what the fines are and what is still only planned.
What the obligation means
Belgium requires structured electronic invoices between businesses. A PDF attached to an email is not a structured e-invoice. The default standard is Peppol BIS Billing 3.0, which is based on the European standard EN 16931 and uses the UBL 2.1 syntax. Other structured formats are allowed only if both parties agree to them.
To send and receive Peppol invoices, a business needs a Peppol access point, offered by a service provider. The access point also registers the business in the Peppol directory, so that suppliers can find it as a recipient. The official information portal is einvoice.belgium.be.
Peppol works on a so-called four-corner model: the supplier hands the invoice to its access point, which delivers it to the customer’s access point, which passes it on to the customer. Supplier and customer can therefore use different providers. What matters is that both are reachable on the network and that the file itself meets the Peppol BIS rules.
Timeline
| Date | Who | What |
|---|---|---|
| 1 January 2026 | VAT-registered businesses established in Belgium | Structured electronic invoices mandatory for domestic B2B transactions, issuing and receiving. |
| 1 January to 31 March 2026 | Businesses that took timely and reasonable steps | Tolerance period announced by the FPS Finance; no general postponement. |
| 2028 (planned, not yet law) | To be defined | E-reporting is announced in the federal coalition agreement but has not been transposed into law. |
The tolerance applied only during the first three months of 2026 and only to businesses that could show they had acted in time (FPS Finance news). As of 28 October 2026 it has ended.
Who is affected
The obligation concerns VAT-registered businesses established in Belgium, for invoices to other Belgian VAT-registered businesses. Invoices to consumers are not covered. Certain categories of taxable persons are excluded or follow specific rules; the official FAQ lists them, and you should check your own situation there or with your accountant.
Fines
Under the Royal Decree of 8 July 2025, a business that lacks the technical means to issue or receive structured e-invoices can be fined:
| Offence | Fine |
|---|---|
| First | €1,500 |
| Second | €3,000 |
| Subsequent | €5,000 |
A further offence only counts as such if it occurs at least three months after the previous fine. Source: the FPS Finance FAQ on e-invoicing.
Accepted formats
- Peppol BIS Billing 3.0 (UBL 2.1), the default.
- Other structured formats compliant with EN 16931, such as UN/CEFACT CII or Factur-X, only by mutual agreement between supplier and customer.
What to do now
- If you have not done so, choose a Peppol access point provider; many accounting packages include one.
- Check that your business is registered in the Peppol directory and can receive invoices.
- Verify customer data, especially enterprise and VAT numbers, so that invoices reach the right recipient.
- Test outgoing invoices with a validator before they reach your customers.
- Keep the structured file in your records, not only a printed view.
- Agree in writing with any customer or supplier with whom you use a format other than Peppol BIS.
- Brief your accounts payable team on reading UBL files and handling rejected invoices.
- Follow the e-reporting plans, but do not build for them until the law is adopted.
What changes for recipients
Supplier invoices arrive through your access point in Peppol BIS format. Your accounts payable process needs to read UBL files, reconcile them with orders and keep the original file. Paper or PDF invoices from Belgian suppliers should become the exception.
Being able to receive is part of the obligation in its own right: a business that only buys from Belgian suppliers still needs an access point and a directory registration. Lacking the technical means to receive is one of the situations that can lead to a fine.
Common mistakes
- Treating an emailed PDF as compliant.
- Being able to send but not receive, or the reverse; both are required.
- Assuming the tolerance period is still running.
- Using a non-Peppol format without the customer’s agreement.
- Registering in the Peppol directory under the wrong identifier, so that suppliers cannot reach you.
- Sending files that the receiving access point rejects because they break Peppol BIS business rules.
How our viewer and validator help
Check a Peppol BIS invoice with the Peppol invoice validator, or open any UBL or CII file in the e-invoice viewer to read it as a normal invoice.
Frequently asked questions
Is Peppol mandatory in Belgium?
Peppol BIS is the default standard. Other structured formats are possible, but only if both parties agree.
Can I use this site to send Peppol invoices?
No. Sending and receiving require a Peppol access point from a service provider. This site only views and validates files.
Is the tolerance period still running?
No. It covered the first three months of 2026 only.
How high are the fines?
€1,500 for a first offence, €3,000 for a second and €5,000 for each subsequent one, under the Royal Decree of 8 July 2025.
Does Belgium already have e-reporting?
No. E-reporting is planned for 2028 in the coalition agreement but is not yet law.
Do invoices to consumers have to be e-invoices?
No. The obligation applies to B2B transactions.
I only buy from Belgian suppliers. Do I still need Peppol?
Yes. Businesses in scope must be able to receive structured e-invoices, not only issue them.
Sources
- FPS Finance: e-invoicing portal (checked 2026-10-28)
- FPS Finance: tolerance during the first three months of 2026 (checked 2026-10-28)
- FPS Finance: FAQ, specific questions about e-invoicing (checked 2026-10-28)
- FPS Finance: FAQ, general questions about e-reporting (checked 2026-10-28)
Last reviewed 28 October 2026