Guides › Belgium · Last reviewed: 15 October 2026

How to create and send a Peppol invoice in Belgium

Since 1 January 2026, most invoices between Belgian VAT-registered businesses must be structured electronic invoices. The default is a Peppol BIS Billing 3.0 invoice (a UBL XML file following EN 16931), delivered over the Peppol network. To send one you need three things: a compliant UBL file — you can generate one free with Fakturate — a check that it is valid, and a Peppol access point to deliver it. Parties may agree on another EN 16931-compliant format, but both must still be able to handle Peppol BIS.

Who the mandate applies to

The obligation, introduced by the law of 6 February 2024 amending the Belgian VAT Code, covers invoices for domestic B2B transactions between Belgian VAT-liable businesses. It applies from 1 January 2026 with no turnover threshold — sole traders and small companies included.

It does not cover everything. Notable exclusions per the official guidance at einvoice.belgium.be:

• B2C invoices (private customers).
• Transactions exempt under Article 44 of the VAT Code (certain medical, social, cultural and financial services).
• Counterparties without a Belgian establishment, in most configurations — cross-border invoices follow the rules of the buyer's country instead.

If you are unsure whether a specific transaction is in scope, check the official decision tree on einvoice.belgium.be or ask your accountant.

Step 1 — Create the UBL invoice file

A Peppol invoice is not a PDF: it is a UBL 2.1 XML file that follows the Peppol BIS Billing 3.0 specification, which itself is a profile of the European norm EN 16931. You need at minimum:

• Your business name, address, Belgian VAT number (BE0…), and IBAN.
• The buyer's name, address and VAT number.
• An invoice number, issue date and due date.
• Line items with quantity, unit price and the applicable VAT rate (21%, 12%, 6% or an exemption/reverse-charge code).

The Fakturate generator produces this file in your browser, free and without an account — select the Peppol BIS Billing 3.0 profile. Your invoice data never leaves your computer.

Step 2 — Check that the file is valid

Receiving software rejects invoices that break the Peppol business rules, so validate before you send. The Fakturate validator runs structural, field and arithmetic pre-checks in your browser; your access point will additionally run the full official Schematron rules on submission.

The parts of the file that matter most for Belgium:

<cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
<cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>   ← marks it as Peppol BIS 3.0

<cbc:EndpointID schemeID="0208">0123456749</cbc:EndpointID>  ← your Peppol address: scheme 0208 + enterprise number (BT-34)

<cac:PartyTaxScheme>
  <cbc:CompanyID>BE0123456749</cbc:CompanyID>        ← seller's Belgian VAT number (BT-31)
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>

<cac:TaxCategory>
  <cbc:ID>S</cbc:ID><cbc:Percent>21</cbc:Percent>     ← standard-rate VAT category (BT-118/119)
</cac:TaxCategory>

Step 3 — Send it through a Peppol access point

Peppol invoices are not e-mailed: they travel between certified access points that look up the recipient in the Peppol directory by their identifier. For Belgian companies that is the enterprise number under scheme 0208 — the same ten digits as your VAT number without "BE". Fakturate fills this in from the VAT numbers you enter, so the file is addressed correctly. You have three common options:

• Your accounting or invoicing software. Most Belgian packages are Peppol-connected; you import or re-key the invoice and the software delivers it.
• A standalone access-point service. Several providers offer free or low-cost tiers for low volumes where you upload the UBL file directly. The official list of certified providers is on einvoice.belgium.be and peppol.org.
• Your accountant, who often sends and receives via their own platform.

You must also be able to receive Peppol invoices, which means being registered on the network through one of the same routes — sending alone is not enough to be compliant.

Penalties

FPS Finance applied a tolerance period from 1 January to 31 March 2026: no penalties for businesses that could show they had taken timely and reasonable steps to comply. Since 1 April 2026 sanctions can apply. The VAT Code provides specific administrative fines for failing to issue a structured e-invoice — €1,500 for a first infringement, €3,000 for a second and €5,000 for each further one — and FPS Finance says it assesses each case on its circumstances. The buyer also loses certainty over their VAT deduction, so expect customers to insist on Peppol invoices.

Costs and tax incentives

Generating the invoice file is free with Fakturate, and entry-level access-point plans exist for low volumes. Belgium also introduced temporary tax incentives (an increased cost deduction for e-invoicing subscriptions for small businesses) to ease the transition — see einvoice.belgium.be for the current conditions.

Key dates

Official sources

• FPS Finance — e-invoicing portal (einvoice.belgium.be)
• OpenPeppol — BIS Billing 3.0 specification
• European Commission — eInvoicing in Belgium country factsheet

Last reviewed: 15 October 2026. This guide summarizes official sources and is not legal or tax advice. Spotted an inaccuracy? Tell us.