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Can I still send a pdf invoice?

Not to other Belgian VAT-registered businesses: since 1 January 2026, the structured e-invoice via Peppol is mandatory there. You may voluntarily send a pdf alongside it. For private customers and for customers abroad, a pdf invoice remains valid.

Last checked 25 October 20261 min readSources

VAT law has two kinds of electronic invoice: the ordinary electronic invoice, such as a pdf, and the structured electronic invoice that software can process automatically. Which one you may use depends on your customer.

To Belgian businesses

Since 1 January 2026, the structured e-invoice is mandatory for all transactions between Belgian VAT-registered businesses. A pdf, Excel or Word file or a paper invoice is no longer enough there. Another format that follows the European standard is only possible if you agree on it together.

You may voluntarily send a pdf alongside it. Your customer can’t demand that.

Your customer technically can’t receive e-invoices yet? Then a fallback rule applies: read My customer isn’t on Peppol: what now?.

To private customers and customers abroad

For all other transactions, a pdf invoice remains valid, also after 1 January 2026. For example for:

  • private customers (B2C);
  • international invoicing, inside and outside the EU.

Want to read an e-invoice like an ordinary invoice?

Have you received an e-invoice (an XML file) and want to read or print it? Open it here, directly in your browser. The file doesn’t leave your computer.

Read the full guide: Is e-invoicing mandatory for me?

Frequently asked questions

Can my customer demand that I also send a pdf?
No. The recipient can't refuse the invoice because no pdf came with it.
Can I include a pdf in the e-invoice?
Yes. You may voluntarily send a pdf or paper version along with it, for example as an attachment in the e-invoice. The structured e-invoice remains the only legally required invoice.
Is a pdf by email safe?
According to the government, email as a channel is very vulnerable to invoice fraud and cybercrime. The Peppol network gives guarantees of secure transmission.

Related guides

Is e-invoicing mandatory for me?

The complete guide to Belgium's e-invoicing obligation since 1 January 2026: who it applies to, the exceptions, the tolerance period, and what to do if a customer or supplier isn't ready.

How do I send attachments with an e-invoice?

Attachments belong to the invoice and travel with it via Peppol, not separately by email. Which files are allowed and how to include them.

My customer isn't on Peppol: what now?

Your customer can't receive e-invoices yet? Then you may send the invoice another way. How the fallback rule works, and what your customer has to do.

Sources

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.