Peppol in Belgium: the complete 2026 guide

Published on 02/07/2026 · By Antoine Lemmens, Eazyclick. Each rule links to its official source.

Since 1 January 2026, a PDF invoice sent by email is no longer enough between two Belgian VAT-registered businesses. This guide answers the questions freelancers and small businesses ask, in the order they arise, with a link to the official source for each rule: efacture.belgium.be, the website of FPS Finance and FPS BOSA, Belgium's federal public services.

What is Peppol?

Peppol is a secure international network that lets two businesses' software exchange structured documents, including electronic invoices. Think of it as a phone network: you connect once through a Peppol service provider, then you can send invoices to any connected business, whatever software it uses.

A Peppol invoice is not a PDF: it is a structured file in Peppol BIS format, based on European standard EN 16931, which your customer's software reads without rekeying (Peppol FAQ, efacture.belgium.be). In Belgium, the Peppol authority is FPS BOSA; FPS Finance will take over this role from 2027 (FPS BOSA).

Is Peppol mandatory in Belgium?

Yes. Since 1 January 2026, all Belgian VAT-registered businesses must exchange structured electronic invoices, in practice through the Peppol network. Any invoice issued from this date is affected, even for work carried out in 2025. Between two VAT-registered businesses, a PDF sent by email is no longer the legal invoice.

Sources: efacture.belgium.be, B2B obligation and B2B FAQ, question 14. The tolerance period for the first three months of 2026 has ended; only a targeted tolerance for self-billing ran until 30 June 2026 (end of the tolerance period, 07/04/2026).

Who must use electronic invoicing?

Any business established in Belgium with an active VAT number, as soon as it invoices another Belgian VAT-registered business or receives an invoice from a Belgian supplier. Small businesses under the VAT exemption scheme, whose annual turnover does not exceed €25 000, are generally affected too.

There are few exceptions (Who must use electronic invoicing?). The following are not required to send structured electronic invoices:

• bankrupt taxable persons;
• businesses that only carry out transactions exempt under Article 44 of the VAT Code;
• taxable persons not established in Belgium and without a fixed establishment, even if registered for VAT in Belgium;
• taxable persons under the flat-rate scheme (which ends no later than 1 January 2028).

The obligation to receive only falls away for the two middle cases: transactions exempt under Article 44 and non-established taxable persons. A business under the flat-rate scheme, a farmer under the special scheme or a small business under the exemption scheme must therefore be able to receive electronic invoices from its suppliers.

I only work for private individuals: am I affected?

For your sales invoices, no: an invoice addressed to a private individual is outside the obligation. But if you have a VAT number and buy from Belgian businesses, you must be able to receive their structured electronic invoices. The receiving obligation therefore almost always applies to you, even if you have no business customers.

FPS Finance reiterated this in April 2026: the obligation does not apply to businesses that issue no invoices to Belgian taxable persons and receive none from them (efacture.belgium.be).

What are the fines for non-compliance?

Not having the technical means to issue and receive a structured electronic invoice costs €1 500 for a first offence, €3 000 for a second and €5 000 for subsequent offences. An offence only counts as a repeat if it is recorded at least three months after the previous one, for which the authorities have already imposed a penalty.

These amounts come from the Royal Decree of 8 July 2025, cited in the specific FAQ on efacture.belgium.be, question 26. Existing fines for invoices that are not issued, issued late or incomplete also apply to structured electronic invoices. On the customer's side, VAT deduction generally requires a structured electronic invoice; it is not refused if the substantive conditions are met, but a fine remains possible if you cannot receive electronic invoices (question 24 of the same FAQ).

How much does Peppol cost? Is there a free option?

The Peppol network has no official tariff: you pay for the software that connects to it. According to the authorities, the cost may even be zero when sending and receiving are included in a tool you already pay for, such as your accounting software or bank account. The state has chosen not to offer a free solution itself.

The explanation appears in the article "Could the authorities provide a free solution?", which also links to the list of software solutions (more than 250 applications; inclusion is neither certification nor a recommendation from FPS Finance).

Two tax incentives offset the investment (tax incentives): the digital investment deduction, increased to 20 % since 1 January 2025, and, for tax periods 2024 to 2027, an enhanced 120 % deduction, reserved for SMEs and the self-employed, for invoicing subscriptions and advisory costs related to the obligation, provided the additional e-invoicing cost is stated separately on the invoice.

With Eazyclick, you send Peppol invoices through the Quotes & invoices module: from €35/month over 24 months (€44 over 12 months), plus a one-off setup fee of €190, available as an add-on to any plan or as one of your chosen modules in the Booster plan.

How do you register on Peppol?

You do not register directly on Peppol: registration always goes through a Peppol service provider, in practice the invoicing or accounting software you choose. This provider registers your business with its enterprise number from Belgium's Crossroads Bank for Enterprises (BCE), which becomes your network identifier. Your customers can then find you in the Peppol directory.

All the steps, and what to check with your provider, are in our guide How to register on Peppol.

What is a Peppol identifier (Peppol ID)?

It is the number that identifies you on the network, like a phone number. In Belgium, a business is registered at least with its BCE enterprise number, preceded by code 0208, for example 0208:0123456789. So you do not need to ask your customers for their Peppol ID: their enterprise number is enough to reach them.

Service providers are contractually required to use this number; other identifiers (VAT number, GLN…) may be added if both parties agree (Peppol FAQ, question 4).

How can you tell if a customer is on Peppol?

Search for their enterprise number in the public Peppol Directory, or on Lookup Peppol, by entering 0208: followed by the ten digits of the BCE number. If the business appears with the document type "Invoice", it can receive your invoices through Peppol. Most software performs this check automatically before sending.

You will find the steps and how to read the results in our guide Peppol check: see if a customer is registered.

What if your customer is not on Peppol yet?

Send the invoice another way, as a PDF or on paper. If you send it electronically, your customer must accept this and you must agree on a secure method. This invoice remains legally valid and you fulfil your obligation. Your customer faces the risk of a penalty, as they must be able to receive structured electronic invoices.

Sources: B2B FAQ, question 8 and the so-called "fallback" rule (VAT measures from 1 January 2026). You can add a note to the invoice encouraging them to comply; once they are connected, you do not need to resend old invoices through Peppol.

What changes with e-reporting in 2028?

The next step is e-reporting: electronic invoice data would be sent to the authorities in near real time. It is included in the federal coalition agreement with a target of 2028, but has not yet been enacted in Belgian law. It will replace the annual customer listing. For intra-Community transactions, similar reporting will arrive no later than 1 July 2030.

Source: e-reporting FAQ, efacture.belgium.be. No invoice data is sent to the authorities in the current phase.

How does Eazyclick handle Peppol for you?

With the Quotes & invoices module, your invoices and credit notes are sent in Peppol format from the same dashboard as your quotes and CRM. Your project manager activates your Peppol identity with you: there is nothing to install. Belgian VAT, numbering and format are checked before every send.

Receiving invoices from your suppliers is a separate obligation: check with your accountant, or in your accounting software, that it is covered. A monthly invoice export for your accountant is included.

Explore the Quotes & invoices module or book a free call with a project manager.

Practical guides to invoicing in Belgium

• How to register on Peppol (step by step)
• Peppol check: see if a customer is registered
• Credit notes: when and how to issue them
• Deposit invoices: rules and example
• Pro forma invoices: what they are for

Frequently asked questions about Peppol

Is a PDF invoice still valid in 2026?

Between two Belgian VAT-registered businesses, no: only a structured electronic invoice is legally compliant. You can attach a PDF for information, but your customer cannot demand one. For a private individual or a customer based abroad, a PDF remains an option (B2B FAQ, questions 2 and 12).

Do credit notes also have to be sent through Peppol?

Yes, when the invoice being corrected was sent through Peppol: the credit note follows the same format. Our credit note guide explains everything.

Does Peppol also apply to invoices to public authorities?

Yes, and it has done for longer: electronic invoicing to public authorities is mandatory for contracts published after 1 March 2024, generally from €3 000 excl. VAT (efacture.belgium.be).

Can an invoice sent through Peppol get lost or arrive late?

Peppol is a decentralised network that does not guarantee real-time delivery: an invoice almost always arrives within a few minutes or a few hours. If it is more than one working day late, contact your software provider (Peppol FAQ, question 9).

How long should you keep electronic invoices?

Ten years, like any invoice, from 1 January of the year following its issue (FPS Finance, accounting and invoicing).