Structured electronic invoicing: who is affected in Belgium?
Since 1 January 2026, VAT-registered businesses established in Belgium must send and receive business-to-business (B2B) invoices as structured electronic invoices, by default through the Peppol network. A PDF sent by email is not a structured invoice. Certain situations remain outside the scope, including transactions with non-taxable customers and some exempt taxable persons.
- Published
- Last reviewed
- Applies to
- B2B requirement applicable since 1 January 2026
Definition — Peppol
Peppol is a network for exchanging structured business documents. Each business can be reached through an access point and a Peppol address; invoices circulate in a machine-readable format (Peppol BIS), rather than as an image or PDF.
Who is affected
Taxable persons established in Belgium who are required to file periodic VAT returns, for invoices issued to other taxable persons. Transactions with private individuals (B2C), taxable persons in bankruptcy and certain exempt taxable persons or special schemes remain outside the issuing requirement. Different rules apply to customers established abroad.
What changes in practice
The change is operational before it is fiscal:
- your invoicing software must connect to the network, either directly or through a provider
- purchase invoices arrive in a structured format rather than by email
- invoicing data must be complete and standardised, including VAT identification, references and mandatory information
- internal approval workflows move into the software rather than remaining in the mailbox
What to prepare
Check that your current software can issue Peppol BIS invoices, verify customer and supplier VAT numbers, appoint someone to monitor rejected invoices and align the accounting process so that two parallel flows are not maintained longer than necessary.
Effect on accounting work
Structured invoicing reduces data entry and VAT discrepancies, but moves the control point: data quality at the time of issue becomes decisive. Errors are corrected through structured credit notes, not by sending a new PDF.
Common errors and exceptions
- Assuming that a PDF or an invoice sent by email satisfies the requirement.
- Connecting outgoing invoices without organising the receipt of purchase invoices.
- Incorrect or inactive customer VAT numbers causing delivery to fail.
- Maintaining two parallel processes over time, creating discrepancies between accounting records and returns.
Next step
We review your invoicing chain and adapt the accounting process accordingly.