Is e-invoicing mandatory for me?

This guide sets everything out: what the obligation involves, who it applies to, the exceptions, and what to do if a customer or supplier isn’t ready yet. If you’re unsure about your own situation, use the check below.

What does the obligation involve?

Since 1 January 2026, all VAT-registered businesses in Belgium must use structured electronic invoices with each other. These are invoices exchanged directly between the software of both businesses, through the Peppol network. Sending a PDF by email or through a platform is no longer enough.

You may still send a PDF or paper version alongside it voluntarily, but the structured e-invoice is the only invoice required by law. The obligation was introduced by the Act of 6 February 2024.

What exactly is Peppol?

Who does it apply to?

Do you have an active VAT number? Then the obligation applies to you too. It also applies to:

• businesses under the small business VAT exemption scheme (annual turnover up to 25,000 euros);
• farmers under the special scheme for farmers, at least for receiving invoices.

Do you work only for private individuals? The obligation doesn’t apply to those invoices, but you must still be able to receive e-invoices from your suppliers. Businesses that don’t issue any invoices to, or receive any from, VAT-registered businesses in Belgium are not covered.

Who is exempt?

The official list includes these exceptions, among others:

• businesses not established in Belgium (no registered office and no fixed establishment), even if they are registered for VAT here;
• businesses that only carry out exempt transactions (Article 44): they don’t have to send or receive;
• bankrupt businesses don’t have to send;
• businesses under the flat-rate scheme (Article 56) don’t have to send, until that scheme ends on 1 January 2028 at the latest.

The quickest way to check your exact situation is the “Do I need it?” check above; each answer links to the official source.

Key dates

A general tolerance period applied during the first three months of 2026: FPS Finance did not impose penalties on businesses that could show they had prepared in good time and reasonably. That period has ended. A separate tolerance for self-billing ran until 30 June 2026. The government said explicitly that it did not intend to allow a general delay.

What if a customer or supplier isn’t ready?

• Your customer can’t receive e-invoices yet: you may then choose another way, on paper or electronically (for example as a PDF, if the customer agrees). That invoice is legally valid. Your customer must still put things right without delay and risks a penalty.
• Your supplier isn’t sending e-invoices yet: in principle, you may refuse the invoice. You keep your right to deduct VAT on an invoice issued another way. The supplier risks a penalty.

You can see straight away whether your customer is already on Peppol:

How do I check if a company is on Peppol?

How do you get started?

1. Find your Peppol ID: your enterprise number with code 0208.
2. Choose software that is connected to Peppol, and get registered on Peppol.
3. Use the Peppol check to see whether you and your customers are on the network.