E-invoicing in Belgium: what changes and what to do
E-invoicing is a structured invoice that two software programs exchange automatically, and between Belgian VAT payers it has been the only invoice the law requires since 1 January 2026, according to efactuur.belgium.be. A PDF by email is then no longer enough. You need software that is connected to Peppol.
What is e-invoicing?
E-invoicing is an invoice exchanged between two applications in a format that allows automatic processing, explains the federal portal on e-invoicing. A PDF you send by email is not e-invoicing in the strict sense, and by email or through a platform it no longer satisfies the obligation. This article is the starting point for our pages on invoices and Peppol.
The format is Peppol-BIS, which follows the European standard EN 16931 and records business data in XML through UBL, according to the same portal. To send and receive, your invoicing or accounting software connects to a secure network.
E-invoicing is the obligation and Peppol is the route it takes in Belgium. You therefore meet the rule with a structured invoice, and the Peppol network brings it to your client. If you want to know what Peppol exactly is and how fast an invoice arrives, you will find it in What is Peppol?
What changes in 2026?
Since 1 January 2026, Belgian businesses liable for VAT must use structured e-invoices between them, and an active VAT number brings you in, even if you fall under the small-business VAT exemption (vrijstellingsregeling / régime de la franchise), says the federal portal. That exemption applies to a turnover of up to €25,000 a year and does not release you, says the same portal.
According to the federal portal, the obligation does not apply to outgoing invoices to private persons. If you invoice only private persons, you must still be able to receive the structured invoices of your suppliers. A few limited exceptions exist; who is exempt and who is not is in an article of its own.
A supplier who is not ready can in principle be refused, and you keep your right to deduct VAT on the basis of the invoice issued in an alternative way, according to the general questions on the B2B obligation. For an alternative there must be agreement on a secure way.
The general tolerance period of the first three months of 2026, so until the end of March, is over, writes the notice of 7 April 2026. The tolerance for self-billing ran until 30 June 2026 inclusive, according to the same notice. Lacking the technical means to issue and receive structured invoices carries fines of €1,500 for the first breach, €3,000 for the second and €5,000 for each following one, according to the specific questions on e-invoicing. What the tolerance meant and what applies now, you can read in Peppol postponement.
Can I still send a PDF invoice?
Between Belgian VAT payers not any more as an invoice: the structured electronic invoice is the only invoice required by law, and a PDF or paper version may only be added voluntarily, according to the same general questions. The recipient also cannot refuse a structured invoice because no PDF comes with it. What a Peppol invoice contains and how it differs from a PDF is in an article of its own.
What applies to you depends on your client. For clients abroad, the page on e-invoicing outside Belgium says that Peppol is possible if both parties choose it voluntarily. The other cases are in the overview.
| Your client | Does the obligation apply? | What the federal portal says |
|---|---|---|
| Belgian VAT payer | Yes | The structured electronic invoice is the only invoice required by law; a PDF or paper version may be added voluntarily. |
| Private person | No | The obligation does not apply to outgoing invoices to private persons. Anyone may use structured invoices voluntarily. |
| Client abroad | No, it runs between Belgian VAT payers | Peppol is possible if both parties choose it voluntarily. |
| Client without a VAT number | No | Between a VAT payer and a non-VAT payer the obligation does not apply to their mutual transactions. |
If your client cannot receive through Peppol, you may, as the sender, choose another way of issuing. An invoice sent that way is valid, and issuing it electronically requires your client’s agreement, according to the general questions on the B2B obligation.
A PDF you send alongside the e-invoice does not replace it. A PDF alone is not the invoice to a Belgian VAT payer.
What do you need as self-employed?
To e-invoice you need software that is connected to the Peppol network, says the federal portal. That software must also be able to receive structured invoices, even if you sell only to private persons.
You cannot register on Peppol directly. That goes through an approved Peppol service provider, also called an access point, and usually it sits in the software you invoice with, according to the general questions on Peppol. How to register is in Registering on Peppol, and what an access point is and how to choose one, in Peppol access point.
For B2B invoices the government offers no application of its own: by its own account it deliberately chose a decentralised, market-driven approach. What the software costs, you can read in invoicing programs compared; the free options are in Peppol invoicing.
BravoLisa makes PDF invoices for private persons and clients abroad and does not send or receive anything through Peppol. If your client is a Belgian VAT payer, you need another solution for that.
How long must you keep invoices?
Seven years, says the federal portal: for the FOD Financiën / SPF Finances (the federal tax administration) you keep all invoices and copies of invoices for seven years, counted from 1 January of the year after the date of issue. You may keep them on paper or electronically, whatever the original format, if the way of keeping them can guarantee the authenticity of origin and the integrity of content.
For the revision rules, for example for immovable business assets and buildings let with VAT, a longer period (15 or 25 years) may apply, according to the same page.
The recipient keeps the structured e-invoice for the whole retention period. If the readable form is a PDF, the integrity of the content must be guaranteed, according to the general questions on the B2B obligation.
Is more coming?
E-reporting, the near real-time reporting of invoice data that would replace the annual client listing (klantenlisting / listing clients), is planned for 2028 but is not yet law. The federal coalition agreement 2025-2029 mentions 2028 as the timing, according to the questions on e-reporting, and the measure still has to be transposed into Belgian legislation. For now no information from the e-invoice goes to the government.
From 2030 the obligation will also apply to invoicing between European member states, says the portal on its page on e-invoicing outside Belgium.
Frequently asked questions
What is e-invoicing?
E-invoicing is an invoice exchanged between two applications in a format that allows automatic processing, according to the federal portal. In Belgium that format is Peppol-BIS, which follows the European standard EN 16931, sent over a secure network. A PDF sent by email is not e-invoicing in the strict sense.
Is e-invoicing compulsory for the self-employed?
Yes, with an active VAT number: since 1 January 2026, Belgian businesses liable for VAT must use structured e-invoices between them, according to the federal portal. The small-business VAT exemption (turnover up to €25,000) does not release you. For outgoing invoices to private persons the obligation does not apply. A few limited exceptions exist.
Can I still send a PDF invoice?
To a Belgian VAT payer, not as an invoice: the structured electronic invoice is the only one required by law, and a PDF or paper version may only be added voluntarily. For private persons and clients abroad the obligation does not apply. If your client cannot receive through Peppol, you may choose another way of issuing it.
Is e-invoicing the same as Peppol?
No. E-invoicing is the obligation to use a structured invoice, and Peppol is the secure network over which it travels in Belgium. Your invoicing or accounting software connects to that network to send and receive invoices, according to the federal portal. A PDF by email is not e-invoicing in the strict sense and not the Peppol network.
How long must I keep invoices?
Seven years, counted from 1 January of the year after the date of issue, according to the federal portal. On paper or electronically is allowed, if the authenticity of origin and the integrity of content are guaranteed. The recipient keeps the e-invoice for the whole period. If the readable form is a PDF, that integrity must be guaranteed.
You are not behind because you did not know the word yet. One question, who am I invoicing and can they receive it, decides what you send.
💜💙 Your BravoLisa Team
This article is for general information purposes only and does not constitute professional tax, legal, or accounting advice. Every situation is different — consult a qualified professional (tax adviser, accountant, or lawyer) for advice specific to your circumstances. BravoLisa does not accept liability for decisions made based on this information.
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- efactuur.belgium.be — Einde van de algemene tolerantieperiode voor e-facturering
- efactuur.belgium.be — Specifieke vragen over e-facturering
- efactuur.belgium.be — Kan ik e-facturering ook toepassen buiten België, internationaal?
- efactuur.belgium.be — Algemene vragen over Peppol
- efactuur.belgium.be — De lijst met oplossingen is lang, ik weet niet waar te beginnen
- efactuur.belgium.be — Hoe bewaar ik facturen die ik ontving via e-facturering?
- efactuur.belgium.be — Algemene vragen over e-reporting