E-invoicing in Belgium: Peppol requirements and practical steps

Article 53, § 2bis of the Belgian VAT Code (Code de la TVA / Btw-wetboek) establishes the structured invoice obligation. Since 1 January 2026, it covers the relevant domestic transactions between taxable businesses established in Belgium. Both sending and receiving matter. A supplier's choice of software does not remove the customer's receiving obligation.

A sole trader using the small enterprise exemption scheme under Article 56bis is included, although their covered sales carry no VAT. Invoices to consumers are outside this B2B mandate. A business selling only to consumers may still need to receive structured invoices from its suppliers. Public-sector invoicing has separate B2G rules.

Start with each legal entity and transaction type. Your accountant should distinguish ordinary taxable activity, exempt activity and foreign establishments. The glossary explains e-invoicing if you are comparing it with your existing PDF workflow.

Peppol carries invoices between connected systems through access points. Peppol BIS uses UBL, a structured XML format, and follows the European EN 16931 standard. Royal Decree No. 1 (arrêté royal n° 1 / koninklijk besluit nr. 1), Article 13ter, sets the technical framework. An agreed alternative must meet the applicable European standard; document the agreement with your counterparty.

In Belgium, the standard recipient identifier uses scheme 0208 and the enterprise number from the Crossroads Bank for Enterprises (BCE/KBO). Write it as 0208:[enterprise number], using the enterprise number's digits without punctuation. This is different from putting a BE-prefixed VAT number in a VAT field.

Registration is handled through a Peppol service provider, usually via your software. Check the legal entity attached to the identifier and confirm that receiving is active. Keep a readable copy for people, alongside the structured invoice used by the systems. A PDF attachment does not replace the structured data.

Failing to have the technical means to issue and receive structured invoices attracts a specific fine: €1,500.00 for a first offence, €3,000.00 for a second and €5,000.00 for subsequent offences. Royal Decree No. 44, annex, section 2, heading I.C, contains this scale, introduced by the Royal Decree of 8 July 2025.

A repeat offence under that scale must be established at least three months after the previous infringement that led to a fine was established. This is a technical-readiness sanction, rather than a flat charge for every PDF. Existing sanctions also apply to missing, late or inaccurate invoices. Check that the connection actually works in both directions and keep evidence of issues raised with your provider.

For taxable periods 2024–2027, eligible small companies and self-employed people can claim an enhanced deduction of 120% for qualifying subscription and advisory costs directly linked to structured invoicing. FPS Finance (SPF Finances / FOD Financiën) distinguishes these operating expenses from capitalised expenditure and depreciation. For existing software, the additional e-invoicing cost must be separately identified on the invoice.

Fictional example: €500.00 of fully eligible costs would produce a €600.00 expense deduction. This reduces the taxable base; it does not mean a €600.00 payment from the government. Ask your accountant to confirm eligibility, the relevant taxable period and the supporting invoices. The measure does not automatically cover an entire software bundle.

E-reporting is planned from 2028 as a further step, involving invoice data being reported to the tax administration. The official portal still describes that timetable as part of the federal coalition agreement awaiting transposition into Belgian law. The 2026 e-invoicing phase does not itself transmit invoice information to the administration.

Continue your applicable VAT returns and listings while following official implementation updates. Maintain reliable customer identities, tax categories and invoice references now: those records support both current accounting and preparation for future reporting. Confirm later technical requirements when published, rather than treating a current Peppol connection as proof of compliance with rules still being developed.

With Quotes & invoices, Eazyclick checks invoices before sending them through Peppol via a partner access point. Supplier invoices received through Peppol are available in a list, with readable details, the UBL file and a PDF. Received invoices export by period for your accountant (UBL, PDF and a register); issued invoices export separately as CSV. Issued invoices remain unchanged, with full or partial credit notes for corrections. A structured communication and payment link appear on the invoice. The free trial lasts 14 days.