What has been required since January 2026
The rule is short. An invoice between two Belgian VAT registered businesses has to leave as a structured file that your customer's software reads on arrival. No scan, no PDF, no attachment for somebody at the other end to retype. The format is called Peppol BIS 3.0 and the network those invoices travel on is Peppol.
What does that change about your day? Very little, provided your program is set up for it. You draft the invoice as usual, you hit send, and the software looks your customer up in the network directory. If the entry is there, the document lands straight in their accounting with no step in between. The PDF still exists as a readable copy, but it is no longer the official document.
There is a second side to this that often gets forgotten. Your customer is entitled to expect a structured invoice and no longer has to accept paper or PDF. You notice it first with large buyers and public bodies, where the wrong format is simply sent back.
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The invoice leaves as a structured file, not as a PDF or on paper.
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The format is Peppol BIS 3.0, the European e-invoicing standard.
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Sending runs through an access point connected to the network.
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Your company is listed in the directory under scheme 0208, your company number.
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Receiving falls under the same obligation as sending.
A PDF by email is still handy as a copy for your customer. As a valid invoice between Belgian businesses, it no longer holds up.
Who the obligation applies to
It covers invoices between Belgian VAT registered businesses, for transactions that take place in Belgium. Running a side business with a VAT number puts you in exactly the same position as a company with twenty people on the payroll. Size does not come into it, status does.
A few situations sit outside. If you invoice private customers, nothing changes in the way you work. If your customer is based abroad, their country's rules apply, although plenty of European buyers pick Peppol anyway because it simply runs more smoothly. Anyone carrying out only transactions exempt under article 44 stays out of scope as well.
The small business exemption scheme causes the most confusion. Even below the threshold, with no VAT charged, you have to be able to receive structured invoices. For sending, it depends on your status, so have that point checked by your accountant before you conclude that nothing applies to you.
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Belgian VAT registered businesses invoicing other Belgian VAT registered businesses.
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People self-employed on the side, on the same footing as full-time entrepreneurs.
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Businesses that mainly receive invoices, since those come in structured too.
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Out of scope: sales to private customers and activity that is exempt under article 44 only.
If you run a non-profit, a mixed activity or a foreign establishment, ask your accountant or the FPS Finance before changing anything.
The Belgian timeline
Belgium did not switch over in one move. Public procurement went first, business to business followed, and one more step is on the agenda around the reporting of VAT data.
That last step is why vendors are already talking to you about 2028. The plan is for invoicing data to reach the administration closer to the moment of the transaction. The texts can still shift, so treat the date as a direction rather than a certainty.
The Belgian e-invoicing timeline
| When |
What changes |
For whom |
| 2022 to 2024 |
Electronic invoicing in public procurement, phased in |
Suppliers to public bodies |
| 1 January 2026 |
Structured invoice mandatory between Belgian VAT registered businesses |
Almost every business |
| Ongoing measure |
Temporary tax support for invoicing software and advice |
Small companies and sole traders |
| From 2028 |
Announced reporting of VAT data closer to the transaction |
Subject to the final texts |
Receiving matters as much as sending
Attention almost always goes to sending. That makes sense, it is the visible part of the job. Yet since January it is the incoming side that causes most of the trouble, because supplier invoices now arrive through a channel you have to open first.
Leave that channel shut and the follow-up is unpleasant. Your supplier hits an error message or sends a PDF after all, and your file falls behind. Costlier still is the deductible VAT you let slip because an invoice never reached your books.
A program that genuinely receives reads the amount, the VAT rate and the supplier straight from the file. You confirm the expense category and the document sits in your purchase journal. Across a quarter that easily saves an evening of work.
Once a quarter, check that your company number is still listed correctly in the Peppol directory. Two minutes of work, and it prevents invoices that land nowhere.
What you risk by doing nothing
Carrying on with PDF invoices exposes you to an administrative fine per infringement found. The amounts climb with repetition, and the administration looks at your invoicing as a whole, not at the single document that went out wrong.
The commercial risk now weighs more than the fine. Large buyers and public bodies reject anything that does not arrive in the right format, and a rejected invoice simply does not get paid. Your payment term only starts running once you send it again correctly.
On the purchase side, your VAT deduction is what is at stake. If you cannot produce an invoice in proper form, that deduction gets shaky during an audit. It is usually the most expensive way to discover that inbound was never switched on.
Fine amounts and the way the administration applies them can change. Your accountant or the FPS Finance will give you the current position for your own file.
Getting compliant in half a day
Getting compliant takes less work than it looks. For a sole trader with the details at hand, count half a morning including the first real invoice. A company with an item catalogue and a long customer list should plan for a full day.
Start by finding out whether your current software is an access point itself or rents one from somebody else. Both are fine, as long as it is stated plainly and receiving does not appear as a paid extra on your quote. Then switch on your identifier under scheme 0208, import your customers and see who is already reachable.
Finish with a test that counts: a real invoice to a customer you know is on the network. A delivery confirmation coming back tells you more than any manual.
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Ask your vendor whether they are an access point and which format they produce.
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Activate your Peppol identifier under scheme 0208, your company number.
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Import your customer list and check who is already in the directory.
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Switch on inbound purchase invoices and test with a regular supplier.
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Agree with your accountant on how the documents reach them from now on.
Your half day, step by step
| Step |
What you do |
Time |
| Question your vendor |
Access point, format produced and whether receiving is included |
15 minutes |
| Complete your company details |
Company number, address, bank account and VAT rates |
20 minutes |
| Activate identifier 0208 |
Your entry in the Peppol directory |
5 minutes |
| Import your customers |
See which ones are already reachable on the network |
30 minutes |
| Send a real invoice |
Wait for the delivery confirmation |
10 minutes |
| Test receiving |
Ask a supplier to send their next invoice in structured form |
Down to them |
At Novadesko the Peppol identifier is activated with one click from the dashboard, and receiving purchase invoices is included in every plan.
Frequently asked questions
Is Peppol invoicing really mandatory in 2026?
What has been mandatory since 1 January 2026 is the structured electronic invoice between Belgian VAT registered businesses. Peppol is the network this runs on in practice and it is the standard route in Belgium, but the law imposes the format and the exchange first, not the name of your supplier.
Can I still send a PDF by email?
As an extra copy for your customer there is nothing wrong with it, and many business owners keep doing it because it is easy to read. As the official invoice between two Belgian businesses, a PDF no longer meets the rules.
Does the obligation apply to a side business?
Yes, as soon as you have a VAT number and you invoice another Belgian VAT registered business. There is no turnover threshold or invoice count below which you would be excused.
What about my invoices to private customers?
Nothing changes there. The obligation covers invoices between businesses. Your till receipt, your paper invoice or your PDF to a private customer remain perfectly fine.
My customer is not on the network yet, what now?
Your program checks the directory. If the entry is missing, the invoice goes out the classic way without you retyping anything. The day they register, sending switches over to the network on its own.
What does getting compliant cost?
Usually nothing on top of what you already pay for invoicing software, provided your vendor includes sending and receiving in the subscription. Watch out for pricing per document sent: at fifty invoices a month the bill grows faster than you would expect.
Does my accountant have to use the same software?
No. They work with their own package and pull your data, either through an export in their format or by opening your file directly. At Novadesko that access is free for accounting firms.
How long do electronic invoices have to be kept?
The retention period for your books and invoices is ten years. A structured invoice is best kept in the format in which it was sent or received, not only as a printout. Decent software handles that for you and lets you export everything whenever you want.
Worth a look
Belgian e-invoicing rules are still moving, and so are the penalties and support measures. This page is updated regularly, but your own situation is always worth checking with your accountant or with the FPS Finance.
