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Who must use Peppol in Belgium?

Short answer: if your business has an active Belgian VAT number, the obligation applies to you in principle. Since 1 January 2026, VAT-registered businesses established in Belgium must exchange invoices with each other as structured electronic invoices. A PDF sent by email no longer counts [1]. In practice this runs over the Peppol network, in the Peppol BIS format [1].

Not sure? Answer the four questions below. The checker tells you whether you must send, receive or both, and links to the official source.

Am I obliged, and from when?

Answer the questions. The result appears below, with its source.

Is your business established in Belgium (registered office, or a fixed establishment in Belgium)?

A foreign company that only has a Belgian VAT number, without a fixed establishment here, answers no.

What is your VAT status?
Do you send invoices to Belgian VAT-registered businesses?
Do you receive invoices from Belgian VAT-registered suppliers (accountant, telecom, software, wholesaler…)?

Answer the questions above to see your result.

  • General tolerance period: 1 January – 31 March 2026 (ended). Self-billing tolerance: until 30 June 2026 (ended). [1] [2]
  • E-reporting (near real-time reporting of invoice data to the tax administration) is planned for 2028 in the 2025–2029 coalition agreement. It is not yet law (status 6 October 2026). [1]
  • Invoices to Belgian public authorities (B2G) have had to be electronic since 1 March 2024 for contracts from EUR 3,000 excl. VAT (federal authorities: also below that). [1]
All possible outcomes

  1. No obligation

    When: Is your business established in Belgium (registered office, or a fixed establishment in Belgium)? No

    No obligation. Businesses not established in Belgium (no registered office and no fixed establishment here) do not have to send or receive structured e-invoices, even with a Belgian VAT number. The FPS Finance has applied this since 1 January 2026; the law of 10 February 2026 anchors it. You may still use Peppol voluntarily. Tell your Belgian customers that you have no fixed establishment: the FPS Finance says this is your responsibility.

    Source: efactuur.belgium.be/nl/article/voor-wie-wordt-e-facturati..., efactuur.belgium.be/nl/news/e-facturering-btw-maatregelen...

  2. No obligation

    When: What is your VAT status? Not VAT-registered at all (e.g. a non-profit without VAT number, a private person)

    No obligation. The rule only applies between two VAT-registered businesses; if one party is not VAT-registered, the obligation doesn't apply to that transaction. A non-profit without a VAT number is out of scope. Suppliers may still send you e-invoices if you agree, and registering on Peppol counts as agreeing.

    Source: efactuur.belgium.be/nl/article/voor-wie-wordt-e-facturati...

  3. No obligation

    When: What is your VAT status? Only VAT-exempt activities under article 44 of the VAT Code (e.g. some medical, education or social activities)

    No obligation. Businesses that carry out only transactions exempt under article 44 of the VAT Code don't have to send or receive structured e-invoices. If you also have taxable activities, you are a mixed business: answer 'normal' instead, because the obligation applies to your taxable transactions.

    Source: efactuur.belgium.be/nl/article/voor-wie-wordt-e-facturati...

  4. No obligation

    When: Do you send invoices to Belgian VAT-registered businesses? No; Do you receive invoices from Belgian VAT-registered suppliers (accountant, telecom, software, wholesaler…)? No

    No obligation in practice. The FPS Finance confirms that a business that neither issues invoices to nor receives invoices from Belgian VAT-registered businesses is not covered. As soon as you buy from a Belgian business (an accountant, a phone subscription, software), you must be able to receive.

    Source: efactuur.belgium.be/nl/news/einde-van-de-algemene-toleran...

  5. Must receive e-invoices · From 1 Jan 2026

    When: What is your VAT status? Bankrupt (activities under the bankruptcy trustee); Do you receive invoices from Belgian VAT-registered suppliers (accountant, telecom, software, wholesaler…)? Yes

    Receive only. Bankrupt VAT payers don't have to send structured e-invoices, but the exemption list for receiving does not include them, so the trustee must be able to receive e-invoices from Belgian suppliers.

    Source: efactuur.belgium.be/nl/article/voor-wie-wordt-e-facturati...

  6. No obligation

    When: What is your VAT status? Bankrupt (activities under the bankruptcy trustee)

    No sending obligation for bankrupt VAT payers. If invoices from Belgian suppliers come in, they must be receivable as e-invoices.

    Source: efactuur.belgium.be/nl/article/voor-wie-wordt-e-facturati...

  7. Must receive e-invoices · From 1 Jan 2026

    When: What is your VAT status? Flat-rate (forfait) scheme, article 56 of the VAT Code

    Receive only, for now. Businesses under the flat-rate scheme (article 56) don't have to send structured e-invoices, but must be able to receive them. The flat-rate scheme ends on 1 January 2028 at the latest; after that you move to the normal scheme and must send too.

    Source: efactuur.belgium.be/nl/article/voor-wie-wordt-e-facturati...

  8. Must receive e-invoices · From 1 Jan 2026

    When: What is your VAT status? Farmer under the special agricultural scheme

    Receive (at least). The FPS Finance says farmers under the special agricultural scheme are covered at least for receiving B2B invoices. Ask your accountant how invoices issued by your buyers on your behalf are handled.

    Source: efactuur.belgium.be/nl/article/voor-wie-wordt-e-facturati...

  9. Must receive e-invoices · From 1 Jan 2026

    When: Do you send invoices to Belgian VAT-registered businesses? No; Do you receive invoices from Belgian VAT-registered suppliers (accountant, telecom, software, wholesaler…)? Yes

    Receive. Your invoices to consumers (and to customers abroad) are out of scope, but you must be able to receive structured e-invoices from your Belgian suppliers since 1 January 2026. The general tolerance period ended on 31 March 2026. Not having the technical means can be fined EUR 1,500 / 3,000 / 5,000. A free receive-only plan is often enough: see our free Peppol options page.

    Source: efactuur.belgium.be/nl/article/voor-wie-wordt-e-facturati..., efactuur.belgium.be/nl/news/einde-van-de-algemene-toleran..., www.ejustice.just.fgov.be/eli/besluit/2025/07/08/20250051...

  10. Must send and receive e-invoices · From 1 Jan 2026

    When: What is your VAT status? Small-business VAT exemption scheme (turnover up to EUR 25,000, no VAT charged); Do you send invoices to Belgian VAT-registered businesses? Yes

    Send and receive, since 1 January 2026. The small-business exemption scheme (turnover up to EUR 25,000) does not exempt you: the FPS Finance confirmed this again on 7 April 2026. Your invoices to Belgian VAT-registered customers must be structured e-invoices (Peppol BIS), and you must be able to receive them. The general tolerance ended on 31 March 2026; fines for lacking the technical means are EUR 1,500 / 3,000 / 5,000.

    Source: efactuur.belgium.be/nl/article/voor-wie-wordt-e-facturati..., efactuur.belgium.be/nl/news/einde-van-de-algemene-toleran..., www.ejustice.just.fgov.be/eli/besluit/2025/07/08/20250051...

  11. Must send and receive e-invoices · From 1 Jan 2026

    When: What is your VAT status? Normal VAT-registered business (I charge VAT, including partly exempt / mixed businesses); Do you send invoices to Belgian VAT-registered businesses? Yes

    Send and receive, since 1 January 2026. Every invoice to a Belgian VAT-registered customer must be a structured e-invoice, in principle in Peppol BIS over the Peppol network, and you must be able to receive them. Credit notes on an e-invoice go the same way. Transactions exempt under article 44 are out of scope. If your customer can't receive for technical reasons, you may fall back to PDF or paper. The general tolerance ended on 31 March 2026; fines for lacking the technical means are EUR 1,500 / 3,000 / 5,000. Next step: e-reporting is planned for 2028 but is not law yet.

    Source: efactuur.belgium.be/nl/article/voor-wie-wordt-e-facturati..., efactuur.belgium.be/nl/FAQ/specifieke-vragen-over-e-facturatie, efactuur.belgium.be/nl/news/e-facturering-btw-maatregelen..., www.ejustice.just.fgov.be/eli/besluit/2025/07/08/20250051..., efactuur.belgium.be/nl/FAQ/algemene-vragen-over-e-reporting

  12. Must send and receive e-invoices · From 1 Jan 2026

    In all other cases

    Most likely send and receive since 1 January 2026. Every Belgian VAT-registered business with an active VAT number is covered in principle, with only a few exceptions. Check the official tool of the FPS Finance or ask your accountant.

    Source: efactuur.belgium.be/nl/article/voor-wie-wordt-e-facturati..., efactuur.belgium.be/nl/tool

Rules checked on 6 Oct 2026

Who must send and receive?

  • Every VAT-registered business established in Belgium that invoices other Belgian VAT-registered businesses: sole traders (full-time or on the side), companies, liberal professions [1].
  • Businesses under the small-business VAT exemption scheme (annual turnover up to EUR 25,000) as well. The FPS Finance repeated this explicitly in April 2026, after press reports suggested otherwise [1][2].
  • A foreign company with a fixed establishment in Belgium [3].

Who only has to be able to receive?

  • Businesses that invoice only consumers. Those outgoing invoices are out of scope, but you must be able to receive e-invoices from your Belgian suppliers [1][2].
  • Bankrupt VAT payers and businesses under the flat-rate (forfait) scheme (article 56 of the VAT Code, which ends on 1 January 2028 at the latest) don't have to send, but are not exempt from receiving [1].
  • Farmers under the special agricultural scheme: at least for receiving [1].

Who is fully out of scope?

  • Businesses that carry out only transactions exempt under article 44 of the VAT Code (some medical or education activities, for example) [1].
  • Foreign businesses without a Belgian fixed establishment, even if they hold a Belgian VAT number. The FPS Finance has applied this limit since 1 January 2026, pending the change in the law [1][3].
  • Businesses that neither issue invoices to nor receive invoices from Belgian VAT-registered businesses [2].
  • Transactions where one of the two parties is not VAT-registered, and B2C invoices [1].

So a non-profit (vzw/asbl) is not automatically exempt: it depends on its VAT status. See Peppol for non-profits.

Was there a delay or grace period?

There was no general postponement. From January to March 2026, the FPS Finance did not fine businesses that could show they had prepared in time and reasonably [4]. That general tolerance has ended. A separate tolerance for self-billing ran until 30 June 2026 [2]. Outside those, the tax administration can still decide not to fine a business with technical problems, but only after an individual review [2].

Is your customer technically unable to receive? Then you, as the supplier, may fall back to a paper or PDF invoice (the "fallback rule"). Your customer must still get ready to receive without delay [3][8].

What are the fines?

Since the Royal Decree of 8 July 2025, not having the technical means to send and receive a structured e-invoice is fined EUR 1,500 (first offence), EUR 3,000 (second) and EUR 5,000 (each further one). An offence only counts as a repeat if it is found at least three months after the previous one [5][6]. The existing fines for missing or incorrect invoices still apply [5].

What happens in 2028?

The federal government plans e-reporting from 2028: e-invoice data would be reported to the tax administration in near real time, replacing the annual customer listing. It is in the 2025–2029 coalition agreement but, as of 6 October 2026, not yet law [7]. For intra-EU transactions, similar EU reporting follows by 1 July 2030 at the latest (ViDA) [7].

What to do now

  1. Check whether your business is already on Peppol with our Peppol ID lookup.
  2. If it isn't, pick software that can both send and receive. Our free Peppol options and Peppol prices pages help you choose.
  3. Unusual case (fixed establishment, partly exempt business)? Ask your accountant or use the FPS Finance contact form.

General information, not tax advice. Checked on 6 October 2026. The official pages exist in Dutch, French and German; English versions exist only for some of them.

Key dates: Belgium

  1. in force E-invoices to public authorities (contracts from EUR 3,000) [1]
  2. in force B2B e-invoicing mandatory: send and receive via Peppol [1] [2]
  3. passed End of the general tolerance period Deadline [1] [2]

Countdowns as of 28 Oct 2026. This page is updated every day.

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<iframe src="https://einvoicemap.com/embed/countdown/be/en/" title="E-invoicing rules in force: Belgium" width="320" height="180" loading="lazy" style="border:0"></iframe>
<p><a href="https://einvoicemap.com/en/be/who-must-use-peppol/">E-invoicing deadlines (Belgium): E-Invoice Map</a></p>

Sources

  1. FPS Finance: Who must use e-invoicing? (Dutch; no English version published) (checked on )
  2. FPS Finance: End of the general tolerance period, 7 April 2026 (French) (checked on )
  3. FPS Finance: E-invoicing VAT measures from 1 January 2026 (French) (checked on )
  4. FPS Finance: Period of tolerance during the first three months of 2026 (checked on )
  5. FPS Finance: Specific questions about e-invoicing (sanctions) (checked on )
  6. Royal Decree of 8 July 2025 (fines of EUR 1,500 / 3,000 / 5,000) (checked on )
  7. FPS Finance: General questions about e-reporting (checked on )
  8. FPS Finance: General questions about the B2B obligation (checked on )

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