Does a credit note also have to go via Peppol?
Yes, if the original invoice was a structured e-invoice. A credit note that changes that invoice and clearly refers to it counts as an e-invoice itself and goes via Peppol in the same format. If the original invoice was a PDF, there is no format requirement.
A credit note corrects an invoice, for example for a return or a wrong amount. Since the e-invoicing obligation, the question is: in what form?
Credit note on an e-invoice
According to the official FAQ, every document that:
- changes the original structured e-invoice, and
- refers to it specifically and unambiguously,
counts as a structured e-invoice itself. It is issued in the same format as the original invoice. So credit notes and debit notes also go via Peppol.
Credit note on an older PDF invoice
That requirement only applies if the original invoice was an e-invoice. If it was a PDF, for example an invoice from before 1 January 2026, there is no format requirement. A credit note as a PDF is then still possible, if the customer accepts it.
If the supplier does choose to send the credit note as an e-invoice, the customer has to accept it.
Viewing a credit note
Open a credit note below to see which invoice it relates to and which amounts are being credited. The file stays on your computer.
Read the full guide: Is e-invoicing mandatory for me?
Frequently asked questions
Do the same rules apply to debit notes?
My supplier sends a credit note as an e-invoice on an old PDF invoice. Do I have to accept it?
How can I tell whether a file is a credit note?
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 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.
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.
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.