Peppol is mandatory in Belgium: what self-employed people and companies need to do

What changed on 1 January 2026?

Invoices between two Belgian VAT-registered businesses must now be a structured electronic invoice. That is not a PDF, but a data file that travels directly from the seller's software to the buyer's software. By default it goes over the Peppol network, in the Peppol BIS format (European standard EN 16931).

• This applies to every invoice you draw up or send from 1 January 2026, even if the delivery or service took place earlier.
• Credit notes that refer to a Peppol invoice also go via Peppol.
• You may still send a PDF copy if you want, but the structured e-invoice is the only invoice that counts legally.

Does the obligation apply to you?

The FPS Finance rule of thumb is simple: if you have an active Belgian VAT number, the obligation applies to your business too. It does not matter whether you work as a sole trader or through a company, full-time or alongside a job, or which nationality or language you have. What counts is your VAT status in Belgium.

• VAT exemption scheme (art. 56bis, turnover up to €25,000): in principle you are in scope as well. The FPS Finance explicitly repeated this in April 2026, correcting reports that said otherwise. Because the official wording is "in principle", check edge cases with your accountant. More detail in our guide on this topic in Dutch or French.
• Only private customers? Then those invoices do not have to go via Peppol. But you must still be able to receive Peppol invoices from your Belgian suppliers.
• Exceptions: businesses that only carry out transactions exempt under article 44 of the VAT Code, foreign businesses without a fixed establishment in Belgium, and (for sending only) bankrupt businesses and flat-rate taxpayers.

Not sure whether your customer is VAT-registered? In the Crossroads Bank for Enterprises a VAT-registered business shows "Subject to VAT" under its capacities.

What to do in practice: 5 steps

1. Check your situation. Active VAT number and Belgian business customers or suppliers? Then you are in scope.
2. Choose software that is connected to Peppol. The FPS Finance publishes a list of more than 250 solutions, but stays neutral and does not recommend any. Make sure the software can both send and receive.
3. Get registered on Peppol. You cannot do this yourself, only through a certified Peppol service provider. In practice your invoicing software handles it. Your Peppol address is your enterprise number.
4. Check that you can be found. Look yourself up in the Peppol Directory with 0208: followed by your enterprise number.
5. Tell the people involved. Let your accountant know, and from now on send your invoices to Belgian VAT-registered customers via Peppol.

How sending and receiving works step by step is explained in our guide in Dutch or French.

What fines do you risk?

The Royal Decree of 8 July 2025 introduced a specific fine for businesses that do not have the technical means to issue and receive structured e-invoices:

A second or later offence only counts if it is established at least three months after the previous fined offence. On top of that, the existing fines still apply to invoices that are not issued, issued late or issued incorrectly.

Your customer has an interest too: to deduct VAT they in principle need a correct invoice, and for a B2B transaction within the obligation that is a structured e-invoice.

Is there still a grace period?

No. The FPS Finance was tolerant during the first three months of 2026, but only for businesses that could show they had prepared in time and in a reasonable way. That general tolerance ended on 31 March 2026. A separate tolerance for self-billing (invoices drawn up by the customer) ran until 30 June 2026; that has ended as well.

In exceptional cases, for example technical problems, the FPS Finance can still decide not to fine after an individual analysis. This is not automatic: you have to submit your case yourself via the FPS contact form.

What comes next: e-reporting from 2028

Today no invoice data is sent to the government. The federal coalition agreement 2025–2029 does plan e-reporting (near real-time reporting of invoice data) from 2028, but it still has to be enacted. According to the FPS Finance it would replace the annual client listing. If you already work with structured e-invoices, you will be best prepared.