Peppol and e-invoicing in Belgium
What the obligation involves and where to start.
Since 1 January 2026, VAT-registered businesses in Belgium must exchange invoices with each other electronically and in structured form. A PDF by email is no longer enough.
What is structured e-invoicing?
With a PDF, a person reads the invoice. With a structured invoice, your customer's software reads the data directly, such as amounts, VAT and lines. The common format is called UBL.
What is Peppol?
Peppol is the network over which these invoices are sent. You do not connect to it yourself, but through a certified service provider known as an access point. The recipient is found through a Peppol ID, in Belgium usually derived from the VAT or company number.
Who does it apply to?
The obligation applies to invoices between VAT-registered businesses established in Belgium. Invoices to consumers are not covered. Other rules apply to foreign customers and special situations, so discuss this with your accountant.
How do you go about it?
- Check that your customers' VAT numbers are correct.
- Check whether your software can create structured invoices.
- Arrange the connection to Peppol through a certified service provider.
- Test with a few customers and agree how you will receive invoices.
- Coordinate this with your accountant.
You can find the current rules at the Belgian government. This article is general information and not tax advice.