How do I send attachments with an e-invoice?
Attachments that supplement the invoice are legally part of the invoice and must go through the same channel, so inside the e-invoice itself. The allowed types are pdf, png, jpg, csv, xlsx and ods. According to the government, sending attachments separately by email is against the law.
An invoice often comes with extra documents: a job sheet, a timesheet, a delivery note. With e-invoicing, these belong inside the e-invoice itself.
Why through the same channel?
According to the official FAQ, attachments that supplement the invoice are legally part of the invoice. So they have to be sent together with the invoice, via Peppol. Sending attachments separately by email:
- slows down processing,
- creates a risk of errors or incomplete files,
- and is against the law.
Which files are allowed?
The European standard, which Peppol follows, currently allows these file types: pdf, png, jpg, csv, xlsx and ods. XML isn’t one of them yet, but it will be included in the revised version of the standard. If both parties agree, XML is already allowed now.
In a UBL invoice, you can embed an attachment or include it as an external link, for example if the file is too large.
Getting attachments out of an e-invoice
Have you received an e-invoice with attachments? Open it below. You’ll see the invoice as it would look on paper, and you can open or download the attachments. Everything happens in your browser.
Want to get lots of attachments out of e-invoices at once? Then use our PDF extractor.
Read the full guide: Is e-invoicing mandatory for me?
Frequently asked questions
Can I send an XML file as an attachment?
What if an attachment is too large?
What happens if I send attachments separately anyway?
Related guides
Can I still send a pdf invoice?
Between Belgian VAT-registered businesses, a pdf is no longer enough. For private customers and customers abroad, it still is. Here's how it works.
How long and how should I keep e-invoices?
You keep e-invoices for as long as paper invoices. How to keep them correctly, and why it's best to hold on to the original XML file.
Does a credit note also have to go via Peppol?
A credit note on an e-invoice is also sent as an e-invoice via Peppol. What applies to credit notes on older PDF invoices.
Sources
- General questions about the B2B obligation, questions 19 to 22 (efactuur.belgium.be)
- Specific questions about e-invoicing, question 6 (efactuur.belgium.be)
This guide is general information, checked against the official sources above. It is not legal or tax advice; for your own situation, ask your accountant or software provider.