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Peppol e-invoicing: what changes for Belgian SMEs
At a glance
Since 1 January 2026, invoices between two Belgian VAT-liable businesses must be structured electronic invoices, normally sent through the Peppol network. A PDF or paper invoice is no longer legally valid. To comply, you need software connected to Peppol that can both send and receive invoices.
Who is affected
All Belgian VAT-liable businesses that invoice other Belgian VAT-liable businesses or receive invoices from them. As FPS Finance reiterated in April 2026, businesses using the VAT exemption scheme for small enterprises are generally covered too. Even a business that sells only to private individuals must be able to receive electronic invoices from its Belgian suppliers.
The obligation does not apply to a business that neither sends invoices to Belgian VAT-liable businesses nor receives invoices from them.
What changes in day-to-day practice
- The PDF is no longer the invoice. You can still send one as a supplementary copy, but only the structured version meets the requirements. A customer cannot reject your invoice because no PDF is attached.
- Attachments must be sent through the same channel as the invoice, rather than in a separate email.
- A customer cannot require you to use their own portal without your written agreement.
- If your customer is not ready yet, you can send the invoice another way, with their agreement if you use an electronic method. You have then met your obligation to issue an invoice, and it is the customer who risks a penalty.
Where things stand on deadlines
The general tolerance period covering the first three months of 2026 has ended. A separate tolerance period for self-billing ran up to and including 30 June 2026. FPS Finance may still waive a fine in exceptional cases after reviewing the circumstances, but this is not automatic.
For self-billing in particular, read our article Self-billing via Peppol in Belgium: rules and setup.
What the obligation does not require
You are not required to process incoming invoices automatically. You can receive Peppol invoices and continue entering them manually.
This is where you can save time. A Peppol invoice arrives with its data already structured: supplier, amounts, VAT and payment due date. There is no need to copy anything across. Software can read the data, prepare accounting entries, match payments to bank transactions and send reminders for overdue invoices. Your accountant still approves the entries.
Where to start
- Ask your invoicing or accounting software provider whether the software is connected to Peppol for both sending and receiving invoices.
- Check the Peppol Directory to see which of your customers and suppliers are already registered.
- List the information your team still enters manually after receiving an invoice. This is often the best place to start automating.
BILIC builds these automations around your needs, alongside your existing tools. Explore Save time, or discuss your needs with us.
A tax advantage until the end of 2027
Small businesses and self-employed people can deduct 120% of what they pay to switch to e-invoicing: the invoicing software subscription and the consulting fees for setting it up. This applies to the 2024 to 2027 tax periods. If the Peppol module is an add-on to an existing subscription, it must be shown separately on the invoice. Since 1 January 2025, the investment deduction for digital investments has also risen to 20%.
Most other regional grants for a website or app are on hold: see our overview of the grants still open in 2026.
Frequently asked questions
Is a PDF sent by email still enough?
No. Between Belgian taxable businesses, the legal invoice is the structured version sent over Peppol. A PDF can come with it, but it does not replace it.
Do I need software that works with Peppol?
Yes, to send and to receive. Without it, you cannot comply with the obligation.
Is automatic processing of invoices mandatory?
No. The obligation does not require it, but that is where the real time savings are.
What if my customer is not ready yet?
You can send the invoice another way, with the customer's agreement to an electronic route. Your duty to invoice is then met: it is the customer who risks a penalty.
Related services : E-commerce · Automation and AI assistants
Sources
- FPS Finance, e-invoicing, ‘General questions about the B2B obligation’
- FPS Finance, e-invoicing, ‘End of the tolerance period for e-invoicing’ (in French), 07/04/2026
- FPS Finance, e-invoicing, ‘Tolerance period during the first three months of 2026’
- FPS BOSA, e-invoicing, ‘Tax incentives for e-invoicing’ (official page, in French)
This article provides general guidance, rather than tax advice. Your accountant remains the right person to advise on your circumstances.