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Is Peppol mandatory in Belgium?

As of January 1, 2026, e-invoicing will become mandatory for almost all B2B transactions in Belgium. This means that businesses will no longer be allowed to send paper invoices or PDF files via email. Instead, they must use structured electronic invoices sent via Peppol. These invoices are created in the UBL/XML format, allowing them to be automatically processed by accounting software.

Peppol is the standard network used for the exchange of these e-invoices. This network ensures that invoices are sent and received securely and correctly between businesses.

Why Is Peppol Becoming Mandatory?

The Belgian government is introducing this requirement as part of a broader digitization strategy and the European "VAT in the Digital Age" (ViDA) legislation. The objectives are:

  • Increase efficiency: Automation saves time and reduces errors.
  • Reduce costs: E-invoicing is up to 75% cheaper than paper invoices.
  • Speed up payments: Less delay in invoice processing.
  • Reduce fraud: Structured data makes VAT fraud more difficult.
  • Environmental benefits: Less paper and ink consumption.

Who Does This Obligation Apply To?

The Peppol e-invoicing requirement applies from 2026 to all VAT-registered businesses in Belgium that engage in B2B transactions. This means that both companies and self-employed individuals (including part-time entrepreneurs) must prepare and send their invoices electronically.

Exceptions:

  • B2C transactions: Invoicing to consumers remains outside this requirement.
  • Specific VAT exemptions: Certain sectors falling under Article 44 of the VAT Code, such as medical professions, are exempt.
  • Foreign businesses without a Belgian establishment.

For government invoicing (B2G transactions), e-invoicing has already been mandatory since 2024 for public contracts.

How to Prepare for the Peppol Requirement?

As a business or self-employed professional, it is essential to start preparing now for the mandatory e-invoicing:

  1. Choose invoicing software that supports Peppol.
    • Most modern accounting and invoicing software, including Billing.eu.com, offer Peppol registration as part of their package.
  2. Register on the Peppol network.
    • This is a one-time process that allows you to send and receive e-invoices. In most cases, this registration is handled automatically when you create an account.
  3. Inform your suppliers and customers.
    • Ask if they are already using e-invoicing and adjust your processes accordingly.
  4. Take advantage of tax benefits.
    • The government is supporting businesses with financial incentives to ease the transition.
    • From January 1, 2025, there will be an increased investment deduction of 20% for digital investments.
    • Small businesses and self-employed individuals can apply a 120% tax deduction for invoicing software costs between 2024 and 2027.

Frequently Asked Questions About Peppol and E-Invoicing

1. How Do I Create a Peppol Invoice?

The process varies depending on the invoicing software you use, but most steps for creating Peppol invoices are similar.

2. Is Peppol Free?

Registration on Peppol and sending and receiving invoices usually involve costs, but these are often included in invoicing software packages.

3. Can I Still Use Paper Invoices?

Until December 31, 2025, you can use both paper and electronic invoices. From January 1, 2026, only structured e-invoices will be legally valid for B2B transactions.

4. Is Peppol Mandatory for Part-Time Self-Employed Individuals?

Yes, the obligation applies to all Belgian self-employed individuals, regardless of their status.

5. Is E-Invoicing Secure?

Yes, Peppol is a closed and secure network that only allows access to authorized users, minimizing invoice fraud.

6. Do I Need to Keep Paper Copies of E-Invoices?

No, e-invoices can be stored digitally. While paper copies were once required, this is no longer necessary.

Summary

From January 1, 2026, e-invoicing via Peppol will be mandatory for all Belgian businesses and self-employed individuals in B2B transactions. By switching to Peppol-compatible invoicing software now, you can fully benefit from tax advantages.

Want to invoice smoothly and securely? Explore the features of Billing.eu.com and start today!