Peppol invoice in Belgium: what's in it and how to send one
A Peppol invoice is a structured e-invoice: the data sits in a fixed layout (UBL, a form of XML) that software reads, not in a document laid out for a person. Between Belgian VAT payers, since 1 January 2026, that is the invoice, according to the FOD BOSA / SPF BOSA (the federal public service for policy and support). A PDF no longer is.
What is a Peppol invoice?
A Peppol invoice is a structured e-invoice: the data sits in fixed fields, in a standard format meant to be read by software. That format is called Peppol BIS, it uses UBL and it follows the European standard EN 16931, according to the FOD page Hoe werkt e-facturatie? (How does e-invoicing work?).
According to the FOD, VAT legislation knows two kinds of electronic invoices, with the same legal value as a paper invoice. The first is the general one, such as a PDF whose structure and layout are free. The second is the structured one, and only that one is mandatory between VAT payers. A PDF by email is not e-invoicing in the strict sense: it is a file made readable for people, with formatted text and logos.
According to the FOD, with e-invoicing the invoice is exchanged between two applications, yours and your client’s.
The articles on the invoice as a step of your work are under Invoices and Peppol.
How the network behind the invoice works, you can read in what Peppol is, and the whole picture of Peppol in Belgium is in the overview, which also describes what a Peppol invoice contains and whether a PDF is still allowed.
What’s in a Peppol invoice and what does it look like?
A Peppol invoice holds the same business content as any other invoice, but in named fields, and it has no page layout of its own. According to the Peppol BIS Billing 3.0 specification, the seller, the buyer, the electronic address, the invoice date and the document type are among the data an invoice must contain. The same specification says that a field you use must always have content, and that an electronic address always states the scheme it is built in; for a Belgian business that is, according to the FOD, at least the company number (scheme 0208).
The legal mentions are the same as before, on every invoice. Where they go in the structured invoice, the FOD explains in its FAQ Specifieke vragen over e-facturatie (Specific questions about e-invoicing): an extended VAT clause goes in as a note on the Peppol invoice, and the total VAT amount is stated in the national currency when you use another currency.
What a Peppol invoice looks like is therefore your software’s choice. The file itself has no pages, colours or logos; what you see on screen is what your software shows of it. That is our reading of the format, not a statement by the FOD.
Documents can travel inside the invoice. According to the FOD, the European standard that Peppol follows currently allows the file extensions pdf, png, jpg, csv, xlsx and ods. XML is not on the list yet.
Can I still send a PDF invoice?
Yes, alongside the invoice and not instead of it, unless your client cannot receive a structured invoice, between Belgian VAT payers. According to the FAQ on the B2B obligation, the structured e-invoice is the only invoice required by law, and you may voluntarily send a PDF version or a paper version of it too.
Your client cannot refuse the invoice because it was not sent with a PDF attached, say the same questions. All attachments that belong to an invoice must be sent through the same channel, because additional attachments legally form part of the invoice itself. According to the same questions, a UBL invoice allows attachments to be embedded directly.
A PDF that you only send by email is not an invoice for a Belgian VAT payer. If your client cannot receive a structured invoice, the FOD says you may choose another method of transmission, and an electronic one needs your client’s agreement. What changed in 2026 and how the PDF relates to the structured invoice is in e-invoicing in Belgium. Who is bound, who is exempt and where that fallback ends, you can read in Who must use Peppol in Belgium?.
The PDF remains the invoice in other cases. According to the FOD page Voor wie wordt e-facturatie verplicht? (Who will e-invoicing become mandatory for?), the obligation does not apply when one of the two parties is not a VAT payer. To a private client, to a client abroad and to a client without VAT liability you can therefore still simply send a PDF by email, with the recipient’s agreement, or a paper invoice, without it. A structured invoice is also allowed there with the recipient’s agreement.
BravoLisa creates PDF invoices for private clients and for clients abroad, and sends or receives nothing through Peppol. For a Belgian client who is a VAT payer you need another Peppol solution, and the BravoLisa landing page shows what BravoLisa does do.
How do I send a Peppol invoice?
You create the invoice in software connected to the Peppol network: it makes the structured file and sends it through its Peppol service provider (an access point) to your client’s. According to the FAQ on Peppol, you cannot register directly: that goes through a Peppol service provider, usually through the software you use. How to register is in Registering on Peppol in Belgium, and what an access point is and how to choose one, in the article on the access point.
You need your client’s company number: according to the FOD’s questions on Peppol, a business in Belgium that is on Peppol is registered with at least that (scheme 0208), so you need not ask for a Peppol ID. With Lookup Peppol (OpenPeppol’s tool for checking whether a business can receive e-invoices) you see whether a party can receive documents. According to the same questions, an e-invoice arrives in most cases within a few minutes to a few hours. If it takes longer than a working day, contact your software’s supplier.
In its article Ik maak mijn facturen in Word/Excel/pdf/papier (I make my invoices in Word/Excel/PDF/paper), the FOD recommends software that applies the “Peppol-first” strategy: if your client is on Peppol, the invoice preferably goes through that channel. What the software costs and which free routes exist, you can read in Peppol invoicing and the free options.
What does my client get, and how long must they keep the invoice?
Your client receives the structured invoice in their own software and keeps it for seven years. They need it to deduct VAT on a transaction that falls under the obligation: that is what the FOD says in its Specifieke vragen (specific questions), because for such a transaction your client must have a structured e-invoice.
According to the FOD page Hoe bewaar ik facturen die ik ontving via e-facturering? (How do I keep invoices I received through e-invoicing?), you must keep all invoices for seven years, from 1 January of the year after they were issued. According to the B2B questions, the recipient keeps the structured invoice for the whole retention period.
The obligation to be able to receive structured invoices also applies to those who sell only to private clients, according to the FOD page on who is bound.
A client who received an invoice that is not meant for them must refuse it, says the FOD in its Specifieke vragen (specific questions). Through Peppol that is an Invoice Response with the status code “RE”. If your software lacks that function, contact your supplier.
Keep the original XML file. The FOD strongly recommends it; a converted form is acceptable if authenticity and integrity stay guaranteed.
Does a credit note also have to go through Peppol?
Yes: a credit note or debit note that amends a structured e-invoice and expressly refers to it is itself a structured e-invoice and goes through Peppol, in the same format as the original invoice, according to the FOD; in 2026 the FOD still allows a PDF for a credit note on a 2025 invoice if your client agrees. According to Peppol BIS, a credit note has a document type of its own.
In 2026 the FOD still allows a credit note on a 2025 invoice as a PDF if your client accepts that. For a credit note on an earlier PDF invoice, according to the FOD, no format requirement applies.
Frequently asked questions
Can I still send a PDF invoice?
Yes, but alongside the structured e-invoice and not instead of it, unless your client cannot receive a structured invoice, between Belgian VAT payers. According to the FOD, the structured e-invoice is the only invoice required by law. You send a PDF or paper version voluntarily; without a PDF, your client cannot refuse the invoice.
What does a Peppol invoice look like?
A Peppol invoice is an XML file in UBL, with the data in named fields such as seller and buyer, meant for software. It has no page layout of its own: what you see depends on the software that displays it. A PDF is a separate file made readable for people, with formatted text and logos.
How do I send a Peppol invoice?
You create the invoice in Peppol software, which sends it to your client through its access point. According to the FOD you need your client's company number: a business on Peppol in Belgium is registered with at least that (scheme 0208), so you need not ask for a Peppol ID. An e-invoice usually arrives within minutes to a few hours.
Does a credit note also have to go through Peppol?
Yes, if it amends a structured e-invoice. The FOD says a credit note or debit note that amends a structured e-invoice is itself a structured e-invoice and goes through Peppol, in the same format as the original invoice. In 2026 a credit note on a 2025 invoice can still be a PDF if your client accepts that.
How long must I keep a received Peppol invoice?
Seven years according to the FOD, from 1 January of the year after the invoice was issued. According to the B2B questions, the recipient keeps the structured invoice for the whole retention period. The FOD strongly recommends keeping the original XML file; a converted form is allowed if authenticity and integrity stay guaranteed.
The file is your software’s work; understanding it is up to you. When you know what is in it and where it is going, there is nothing left to fear, and BravoLisa is on your side.
💜💙 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.
Sources (9)
- efactuur.belgium.be — Hoe werkt e-facturatie?
- OpenPeppol — Peppol BIS Billing 3.0
- efactuur.belgium.be — Specifieke vragen over e-facturering, vragen 5, 6, 11, 13, 14, 17, 23, 24 en 28
- efactuur.belgium.be — Algemene vragen over de B2B-verplichting, vragen 4, 8, 11, 12, 17, 19, 20 en 21
- efactuur.belgium.be — Voor wie wordt e-facturatie verplicht?
- efactuur.belgium.be — Algemene vragen over Peppol, vragen 2 tot 9
- OpenPeppol — Lookup Peppol
- efactuur.belgium.be — Ik maak mijn facturen in Word/Excel/pdf/papier: hoe bereid ik me voor op e-facturatie?
- efactuur.belgium.be — Hoe bewaar ik facturen die ik ontving via e-facturering?