Key takeaways
- Structured electronic invoicing via Peppol becomes mandatory for domestic B2B transactions from 1 January 2026.
- A PDF invoice sent by email or on paper will no longer be a compliant invoice between Belgian VAT-taxable companies.
- Only the Peppol BIS formats and the European standard EN 16931 will be accepted for structured invoices.
- The obligation rests on the law of 6 February 2024 and the royal decree of 8 July 2025, the European ViDA framework being only its broader context.
- Connecting to Peppol requires compatible software and a certified access point linked to your VAT number.
Peppol electronic invoicing in Belgium ceases to be an option and becomes a rule: from 1 January 2026, invoices between VAT-taxable companies must be issued and received as structured electronic invoices, via the Peppol network. The PDF invoice sent by email, long considered an electronic invoice, will no longer suffice in the domestic B2B context. This guide explains what Peppol is, who is concerned by the obligation, which formats remain valid and how to prepare your company without waiting for the deadline.
Peppol and B2B electronic invoicing in Belgium
Peppol, for Pan-European Public Procurement Online, is a standardised international network that allows companies and administrations to exchange commercial documents securely. The principle is that of a digital postal network: your invoice leaves from your access point, transits through the network, then arrives at your client's access point, with no email or PDF sent.
The fundamental difference is not the medium but the structure. A Peppol invoice is a structured data file (of the XML type) that the recipient's accounting software reads and processes automatically, without re-entry. This is what distinguishes a true electronic invoice from a PDF, which remains an image to be read by eye and entered by hand.
The 1 January 2026 deadline and the timeline
The B2B obligation does not come out of nowhere. Structured electronic invoicing is already the norm for a large part of Belgian public procurement. The extension to domestic B2B rests on a precise Belgian legal basis: the law of 6 February 2024 (published in the Moniteur belge on 20 February 2024), which amends the VAT Code, supplemented by the royal decree of 8 July 2025. This national obligation was made possible by an implementing decision of the Council of the European Union authorising Belgium to impose electronic invoicing. The official arrangements are published on the federal portal efacture.belgium.be.
The European ViDA framework (VAT in the Digital Age) is, for its part, the broader backdrop: formally adopted in March 2025, it steers all member states towards electronic invoicing, but its cross-border digital-reporting component only becomes mandatory from 2030. It should therefore not be confused with the trigger of the 2026 Belgian obligation.
- 1
Public procurement
Since 2022Electronic invoicing via Peppol is progressively imposed on suppliers of Belgian public authorities, well before the extension to the private sector.
- 2
Belgian legal basis
2024-2025The law of 6 February 2024, then the royal decree of 8 July 2025, establish the obligation of structured electronic invoicing for domestic B2B transactions.
- 3
Domestic B2B obligation
1 January 2026Invoices between Belgian VAT-taxable companies must be issued and received in the structured format via Peppol.
- 4
ViDA digital reporting
From 2030The cross-border digital-reporting component of the European VAT in the Digital Age framework becomes mandatory in turn.
Concretely, from this deadline, a Belgian company that invoices another Belgian company must go through a structured invoice. A paper invoice or a PDF will no longer be compliant in this framework, with the risks that entails on the administrative and tax level.
Which companies are concerned
The obligation does not apply indiscriminately to everyone. It first targets the economic actors attached to the Belgian VAT system, for the operations they carry out among themselves on the territory.
Concerned by the B2B obligation
VAT taxable persons established in Belgium
Companies (SRL, SA, cooperative company) and self-employed natural persons, as soon as they are liable for VAT.
Belgian establishments of foreign entities
When they hold a Belgian VAT number for their operations on the territory.
Members of a Belgian VAT group
Entities grouped within a Belgian VAT group fall within the scope of the obligation.
The scope concerns domestic B2B relations. Invoices to individuals (B2C) and certain cross-border operations follow a distinct logic, not settled by the same deadline.
PDF invoice or structured electronic invoice
The move to Peppol redefines what an acceptable invoice is between companies. The table below sums up what changes.
| PDF or paper invoice | Structured Peppol invoice | |
|---|---|---|
| Compliant in B2B after 2026 | ||
| Machine-readable format | ||
| Automatic processing without re-entry | ||
| Transmission via the Peppol network | ||
| Compliant with the EN 16931 standard |
For companies that still draw up their invoices in Word or Excel, the move to Peppol-compatible invoicing software becomes indispensable. The point is not only to send in the right format, but also to be able to receive the structured invoices of your suppliers and integrate them into your accounting.
The tax incentives to get equipped
The move to Peppol represents a cost (software, access point, configuration), but the State accompanies the transition with tax measures. The idea is clear: turn an obligation into an amortised investment.
European standard
Reference of the accepted structured electronic invoices
increased deduction
Software and consulting fees of SMEs and self-employed, taxable periods 2024 to 2027
entry into force
Obligation for domestic B2B transactions
Concretely, SMEs and self-employed people benefit from an increased expense deduction of 120% on invoicing-software subscriptions and consulting fees linked to electronic invoicing, for the taxable periods 2024 to 2027. To this is added the deduction for digital investment, raised to 20% since 1 January 2025. These equipment costs fall within the logic of deductible professional expenses. To understand how these costs articulate with the rest of your accounting, see our guide to deductible expenses in an SRL. Beyond the tax aspect, the structured invoice reduces entry errors, speeds up payment times and limits exposure to VAT fraud.
Preparing your company for Peppol
The preparation is less heavy than it seems, provided you do not push it to the last quarter. Three tasks structure the compliance: the software, the access point and the partners.
First check whether your invoicing software is already Peppol-compatible and whether it allows both the sending and the receipt of structured invoices. Then choose a certified access point: it is what connects your company to the network and assigns you a Peppol identifier, generally built on your VAT number. Finally, inform your clients and suppliers of your move to Peppol, because an exchange is only possible if both parties are connected to the network. A full-scale test, with a real send and receipt, is worth more than a blind switch on the day of the deadline.
Get your company compliant before 2026
Monsiegesocial supports you on the administrative and accounting side of your company, from the registered office address to compliance.
Going further
- Accounting obligations of an SRL in Belgium, to situate electronic invoicing within all your account-keeping obligations.
- VAT for the self-employed in Belgium: thresholds and obligations, if you first want to clarify your situation with regard to VAT, which determines whether the Peppol obligation concerns you.
- The official portal efacture.belgium.be of the federal government and the communications of the FPS Economy detail the arrangements and the list of compliant software.
