Quick answer
Since 1 January 2026, VAT-registered businesses in Belgium must send and receive structured e-invoices for domestic B2B sales through the Peppol network, in the Peppol BIS Billing 3.0 format. A PDF sent by email no longer counts. Near real-time e-reporting to the tax authority follows from 1 January 2028.
Key dates
| When | What changes |
|---|---|
| 1 January 2026 | Structured e-invoices via Peppol mandatory for domestic B2B. |
| January–March 2026 | Three-month tolerance period for businesses that could show they were preparing. |
| 1 January 2028 | E-reporting of invoice data to the tax authority begins. |
What counts as an e-invoice in Belgium
A Belgian e-invoice is a structured file in Peppol BIS Billing 3.0 format, based on the European standard EN 16931. It is sent over the Peppol network through a certified service provider, called an access point, which delivers it straight into your client’s software.
Your Peppol identifier is usually based on your enterprise number (KBO/BCE). Many accounting packages register you on Peppol for you.
Who is affected, and who isn’t
The mandate covers VAT-registered businesses established in Belgium that invoice each other. It does not cover:
- invoices to consumers (B2C)
- invoices to or from foreign businesses (for now)
- businesses with only VAT-exempt activities
Special rules apply to some groups, such as small businesses under the VAT exemption scheme and businesses in bankruptcy or judicial reorganisation. Check the FPS Finance website (einvoice.belgium.be) for your situation.
Fines and incentives
The law provides fines of €1,500 for a first breach, €3,000 for a second and €5,000 for each further breach. To soften the cost, small and medium businesses can deduct more than the cost of qualifying e-invoicing software and services for a limited period. Confirm the current rules with FPS Finance or your accountant.
How to get ready
- Register on Peppol through your accounting software or a Peppol service provider.
- For a handful of invoices, the government’s free Hermes platform lets you send basic e-invoices.
- Check that your clients are reachable on Peppol (the Peppol Directory lists them).
- Keep PDF invoices for consumers and foreign clients.
Where Invoiceferry fits
Sending over Peppol requires a certified access point, so we are planning Peppol sending through a certified partner. Until then, Invoiceferry is ideal for invoices to consumers and foreign clients, quotes, proformas and receipts. Join the waitlist to hear when Peppol sending is ready.
Get notified when e-invoice export is ready
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Open the free invoice makerFrequently asked questions
Can I still send PDF invoices in Belgium?
Not to other Belgian VAT-registered businesses since 1 January 2026. PDFs are still fine for consumers and for clients abroad.
Do I need my own Peppol access point?
No. You use a certified service provider, usually through your accounting software, or the government’s free Hermes platform for basic needs.
Does e-invoicing apply to invoices for consumers?
No. The Belgian mandate covers domestic sales between businesses only.
What is e-reporting from 2028?
From 1 January 2028, key invoice data will be reported to the tax authority in near real time, through the same Peppol connection.
What are the fines?
The law provides €1,500 for a first breach, €3,000 for a second and €5,000 for each further breach.
Related guides
This guide is a summary, not legal or tax advice. Rules and dates change, so check with the tax authority or your adviser. Updated: 2026-11-04.