What will change for you as an employer?
From 2026, every VAT-liable business that trades with another VAT-liable business will be required to send and receive e-invoices via the Peppol network. This means that:
- It will no longer be permitted to send or receive invoices to or from another VAT-liable business in PDF format or on paper.
- As an employer, you will need a Peppol registration and a software package that supports Peppol and can process invoices.
Whether you handle your own bookkeeping as an employer or work with an accountant, you must switch to a digital system that meets these new standards.
Only for invoicing between VAT-liable businesses
Digital invoicing is only mandatory for transactions between VAT-liable companies (B2B). Invoices to private individuals (B2C) are not covered by this obligation.
Only businesses that are not VAT-liable and businesses exempt from VAT under Article 44 (medical professions, insurance brokers, etc.) are not subject to the obligation to send or receive e-invoices.
However, this obligation does not apply to foreign companies without a Belgian establishment. This means that if your company does not have an establishment in Belgium, you are not required to use Peppol for invoicing Belgian companies.
Do you work with public authorities? If so, you are already required to send e-invoices via Peppol.
What does Peppol mean for you in practical terms?
As an employer, you can choose how to approach this, depending on your current working method.
Do you manage your own bookkeeping?
You can start working with Peppol and thus comply with the obligations. Contact a Peppol provider who can offer you the necessary invoicing software programs and a simple Peppol integration.
Do you work through an accountant?
Contact your accountant. Much of the accounting software available is already compatible with Peppol. Your invoicing software can often be linked to your accountant’s, so that invoices are automatically shared and processed.
Frequently asked questions about digital invoicing
Below you will find frequently asked questions about e-invoicing via Peppol. We have categorised everything so that you can quickly find an answer that suits your situation.
What is Peppol and how does it work?
What is Peppol?
Peppol is a digital network that allows companies to exchange electronic invoices securely, in a standardised way and efficiently. It will become mandatory in Belgium from 1 January 2026 for all B2B transactions.
The invoice is sent directly from your software to your customer’s, and vice versa from your supplier to you, with no intermediate steps.
Instead of sending an invoice as a PDF by email, you have your invoicing software generate a structured digital file, usually in XML format. This file is sent automatically via a Peppol Access Point – a type of digital post office – which delivers the invoice directly to your customer's software, or vice versa from your supplier to you.
How exactly does Peppol work?
Using your invoicing software with a linked Access Point, invoices are automatically sent and received in a standardised format.
Peppol Invoice Sending – Step-by-Step Guide
- Create the Invoice
The supplier generates an invoice using their ERP or invoicing software. - Convert to Peppol Format
The invoice is transformed into the standardized Peppol BIS format (XML) by the supplier’s Access Point. - Send via Peppol Network
The Access Point sends the invoice through the Peppol network using secure protocols. - Routing and Validation
The Peppol infrastructure uses the Service Metadata Locator (SML) and Service Metadata Publisher (SMP) to find the recipient’s Access Point and validate the invoice. - Receive at Customer’s Access Point
The customer’s Access Point receives the invoice and converts it into a format compatible with their internal systems. - Invoice Delivered to Customer
The customer receives the invoice in their ERP or accounting system, ready for processing and payment.
What is an Access Point?
An Access Point is the digital channel within your software that sends your invoices to the Peppol network and receives invoices from others.
How to register with Peppol?
To activate e-invoicing via Peppol, you need a provider and the necessary invoicing or accounting software. To start with Peppol, you must connect your company to the Peppol network via an Access Point. There are various Access Points available in Belgium, from both commercial providers and public bodies such as Mercurius, the Belgian platform for e-invoicing.
What do I need to work with Peppol?
- An accounting or invoicing program that supports Peppol.
- A Peppol Access Point: this is usually built into your software. So you do not need to arrange this yourself.
- Your customer’s VAT or CBE number to identify the correct recipient.
- Optionally: a digital signature or additional validation (depending on your software).
Is Peppol free?
Use of the network itself is free, but the software for sending and receiving invoices is not.
What happens if I am not compliant by 1 January 2026?
You risk fines of between €50 and €5,000.
Who is Peppol mandatory for?
When does Peppol become mandatory?
From 1 January 2026 for all B2B transactions between VAT-liable businesses in Belgium.
Do I have to e-invoice private individuals?
No, only to other VAT-liable businesses.
What if I am not VAT-liable?
Businesses that are not VAT-liable are not subject to the e-invoicing obligation.
Receiving invoices
Can I still receive invoices by email?
No, not after 2026 for VAT-liable B2B transactions.
What if a Belgian supplier still sends a PDF in 2026?
In that case, they are not complying with the legal obligation and the invoice may be invalid as official accounting documentation. You may not simply process it in your VAT return. In that case, you should point out to the supplier that you now only accept invoices via Peppol, as required by law.
How do I check incoming XML invoices?
Using your software package, which converts the invoice into a readable format.
Do I have to send foreign invoices via Peppol?
No, for the time being you can still do that by email.
Will I also still receive an invoice as a PDF?
A PDF will not be sent as a separate document. However, the PDF is contained within the UBL file that is sent to your provider. The provider can convert this into a readable PDF and deliver it to you.
Software
What do I need to send digital invoices via Peppol?
To send e-invoices via the Peppol network, you need an accounting or invoicing program that supports this functionality.
Specifically, the software must:
- be able to create invoices in a structured format, such as XML
- be able to send them automatically via a recognised Peppol Access Point
Many common packages already offer these capabilities, or are planning an update by 2026.
What are my options?
There are several options, depending on how you currently invoice:
| Your current situation | What is required from 2026 |
|---|---|
| You use an accounting package (such as Exact, Octopus, Yuki, etc.) | Check if the package is compatible with Peppol. Often, this is already built-in or will be added soon. |
| You use an invoicing tool (such as Billit, CoManage, Teamleader, etc.) | Most Belgian tools are already linked to Peppol or are working on an integration. |
| You create invoices in Word or Excel | Switch to a digital solution that supports e-invoicing via Peppol. |
| You work through an accountant who processes everything |
You still need to be able to submit your invoices digitally. Consult with your accountant about which solution is best for your situation. Top tip! Stay in control of your digital mailbox. Arrange your registration on the Peppol network – either independently or with help from Acerta. |
Can I still use my current accounting software?
That depends on the extent to which your software is ready for e-invoicing via Peppol. Check with your supplier whether the package already offers this support or will add it in time.
Can I do my own bookkeeping?
Yes, that is still allowed.
The switch to e-invoicing via Peppol does not change that (provided you meet the legal requirements). However, you must use a solution that can send invoices in the required structured format (such as XML via Peppol).
What should I look for when choosing software?
- Peppol support
Ensure that the software can send and receive e-invoices via the Peppol network. Check this with the provider or consult the list of recognised solutions. - User-friendliness
Choose a package that suits your daily operations. There are simple and affordable options for employers or small businesses. - Automation
Sending e-invoices must run smoothly. Ideally, this should happen automatically as soon as you create an invoice, without additional manual actions. - Reliable service
Choose a supplier who can provide support with any questions and ensures timely updates in accordance with legislation.
Extra tip: Do you work with an accountant? Then discuss which platform they use. They often have a preferred solution that integrates well with their systems.
Is there free software for digital invoicing via Peppol?
Yes, some providers have free plans, which are usually suitable for a limited number of invoices per month.
See which tools are available in Belgium and compare their functionality with what you need.
What if my software supplier is not ready for Peppol in time?
In that case, you will have to look for an alternative that does meet the new requirements, so that you are compliant in time for the implementation.
Tax advantages for digital invoicing
The government supports SMEs and employers who are starting with digital invoicing. Those who invest in digital tools, such as invoicing software, can benefit from a favourable tax advantage:
- 20% investment deduction for digital expenses from 1 January 2025
- 120% cost deduction on invoicing software (via a subscription) for the income years 2024 to 2027.
This makes digital invoicing not only more practical, but also more financially advantageous.
Source: efactuur.belgium.be