Peppol postponement in Belgium: what applies now?
Peppol postponement never came: according to the government’s e-invoicing website, the obligation has applied since 1 January 2026. The FOD Financiën / SPF Finances (the federal tax administration) did tolerate, for the first three months of 2026, breaches by businesses that had prepared in good time and in a reasonable way. That tolerance has ended, and a business without the technical means risks a fine of €1,500.
Has the Peppol obligation been postponed?
No, the Peppol obligation has not been postponed: in its news item of 18 December 2025 the FOD wrote that a general postponement is expressly not the intention, and the obligation has applied since 1 January 2026. Everything on this subject is under Invoices and Peppol.
The FOD gives a reason: a general postponement would be unfair to all the businesses that did try to be ready in time. A tolerance period came instead, and that is something other than a postponement.
What was the tolerance period and who did it cover?
During the first three months of 2026 the FOD Financiën applied no sanctions for breaches linked to the new e-invoicing obligation, on condition that the business had prepared in good time and in a reasonable way.
The tolerance covered breaches that come from the new rule itself:
- the business did not yet have the technical means to send or receive structured e-invoices;
- the business could not yet issue a valid structured e-invoice, with self-billing (invoicing by the other contracting party) as the FOD’s example.
A tolerance did not release anyone from invoicing. The business still had to meet its invoicing obligations, with an alternative format or an alternative way of sending, and the FOD assessed each case separately. That the FOD was tolerant therefore does not mean that a business that had not prepared was automatically covered.
Until when did the tolerance run?
The general tolerance ran until the end of March 2026 and, according to the news item of 7 April 2026, has ended; a targeted tolerance for self-billing ran up to and including 30 June 2026. Both are over. The news item of 7 April 2026 announces the end of the general tolerance and says that the targeted one for self-billing runs up to and including 30 June 2026.
| Date | What happened |
|---|---|
| 18 December 2025 | The FOD announces the tolerance and rules out a general postponement |
| 1 January 2026 | The obligation applies |
| End of March 2026 | The general tolerance ends |
| 7 April 2026 | The FOD announces that the general tolerance has ended |
| 30 June 2026 | The targeted tolerance for self-billing ends, that day included |
The FOD itself writes “the first three months of 2026” and names no day, which is why this page says the end of March 2026. For self-billing, the FOD writes in its general questions on the B2B obligation that the administration takes a flexible approach until 30 June 2026, if the software provider is still introducing the process. The same questions say that what counts is the moment the invoice is drawn up, issued or sent: it does not matter whether the actions were carried out before or after 1 January 2026.
Will there be another postponement?
No: on 12 October 2026 the newest item on the FOD’s news list on e-invoicing is the end of the general tolerance on 7 April 2026, and no new postponement or tolerance period has been published. That is the position on that day: a newer FOD announcement takes precedence.
What does exist after the tolerance is not a postponement but an assessment case by case, as the next section explains. The whole picture of the obligation is in the article on Peppol in Belgium.
What happens now if you are not ready?
A business without the technical means to issue and receive structured invoices can be fined: €1,500 for the first breach, €3,000 for the second and €5,000 for each one after that, according to the FOD’s specific questions on e-invoicing.
| Breach | Fine |
|---|---|
| First | €1,500 |
| Second | €3,000 |
| Each one after | €5,000 |
According to the same FOD questions, a breach only counts as a second or later one if it is found at least three months after the previous breach that led to a fine. In addition, the 2018 fines policy still applies, and the existing tax fines for not issuing invoices and for issuing non-compliant invoices remain. Who falls under the rule is in who must use Peppol.
After the tolerance, the FOD can still decide in exceptional circumstances not to impose a fine, it writes in its news item of 7 April. That is not automatic: you submit your file through the portal’s contact form.
A client who cannot receive through Peppol is not a tolerance. According to the FOD you may then choose another way of sending, and an invoice sent that way is legally valid; sending electronically requires an agreed secure alternative route, and the client risks a sanction. A buyer who cannot receive can also be fined, although the buyer’s deduction remains if the material conditions are met.
What can you do now?
Connect to Peppol through an access point (a certified Peppol service provider) and check the FOD’s page for news. How to register is in registering your business on Peppol, and what it costs in Peppol invoicing: free and paid routes.
The duty to be able to receive also applies if you only sell to private individuals but buy from Belgian businesses, according to the news item of 7 April 2026. A VAT payer under the exemption scheme is also in principle covered by the obligation, according to that same news item.
Frequently asked questions
Has the Peppol obligation been postponed?
No. On 18 December 2025 the FOD wrote that a general postponement is expressly not the intention, because it would be unfair to businesses that were ready on time. The obligation has applied since 1 January 2026. What there was, is a tolerance period for businesses that had prepared.
What was the Peppol tolerance period?
During the first three months of 2026, the FOD Financiën applied no sanctions for breaches of the new obligation, for businesses that had prepared in good time and in a reasonable way. You still had to invoice, in an alternative format or with an alternative way of sending, and each case was assessed separately.
Until when was there tolerance for Peppol?
The general tolerance ran for the first three months of 2026, so until the end of March 2026. The FOD announced on 7 April 2026 that it has ended. A targeted tolerance for self-billing ran up to and including 30 June 2026, as long as the software provider was still introducing the process.
Will there be another Peppol postponement?
On 12 October 2026 the government's e-invoicing website shows no new postponement or tolerance period. The newest item on the e-invoicing portal's news list is the end of the general tolerance on 7 April 2026. After the tolerance, the FOD can still decide in exceptional circumstances not to impose a fine.
Will I be fined if I am not on Peppol?
Yes, you can be fined. According to the FOD, not having the technical means to issue and receive structured invoices carries a fine of €1,500 for the first breach, €3,000 for the second and €5,000 for every breach after that.
A date that has passed is easier to plan around than a rumour of a new one. See what applies now and put it in order.
💜💙 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 (5)
- FOD Financiën — Tolerantieperiode eerste drie maanden 2026 (18/12/2025)
- efactuur.belgium.be — Einde van de algemene tolerantieperiode voor e-facturering (07/04/2026)
- efactuur.belgium.be — Algemene vragen over de B2B-verplichting, vragen 8, 14 en 23
- efactuur.belgium.be — Nieuws over e-facturatie
- efactuur.belgium.be — Specifieke vragen over e-facturering, vragen 24 en 26