Is Peppol e-invoicing mandatory for your business?

Who is affected?

Every Belgian business that has an active VAT number and invoices other Belgian businesses liable to VAT is affected. The official FPS Finance website states that the obligation also applies to the VAT exemption scheme for small businesses.

Some businesses are excluded.

• Bankrupt taxpayers.
• Businesses that only carry out transactions exempted under Article 44 of the VAT Code.
• Flat-rate taxpayers, a scheme that will end on 1 January 2028 at the latest.
• Taxpayers who are not established in Belgium and have no permanent establishment there.

If you only sell to private individuals, your outgoing invoices are not subject to the obligation. You must still be able to receive electronic invoices from your suppliers. FPS Finance provides an online tool that tells you in a few questions if you are affected.

Is a PDF sent by email still enough?

No, not between Belgian businesses. The invoice must go directly from one business’s software to the other’s, in a structured form, which means a form that a machine can read. A PDF remains a picture of an invoice, and it no longer meets the obligation.

How do you send an invoice through Peppol?

You need invoicing software connected to the Peppol network. Most invoicing and accounting software sold in Belgium offers this today, and the official website publishes a list. Your software sends the invoice, your customer’s software receives it, and nobody retypes anything.

If you still invoice from a word processor or a spreadsheet, now is the time to change tools. Your accountant can tell you which one fits the way they work.

Is the tolerance period over?

Yes. On 7 April 2026, FPS Finance announced the end of the general tolerance period, which covered the first three months of 2026. A targeted tolerance for self-billing, when the customer is the one who issues the invoice, remained in force until 30 June 2026.

Is there a tax advantage?

Yes, there are two. Small SMEs and self-employed professionals who pay a subscription to invoicing software can deduct these costs at 120%, for the taxable periods 2024 to 2027. The investment deduction for digital investments also rose to 20% from 1 January 2025. Your accountant will tell you how to apply them to your situation.

What about invoices to public authorities?

Electronic invoicing is already mandatory for public contracts published after 1 March 2024, as a general rule for contracts worth at least €3,000 excluding VAT.

What a well-connected tool changes in your daily work

The obligation is also an opportunity to save time. When your quotes, your invoices and your accounts talk to each other, an accepted quote becomes an invoice without retyping, the invoice goes out through Peppol, and the invoices you receive go straight into your accounts. Payment reminders can go out on their own, at the right time.