B2B e-invoicing has been mandatory since 1 January 2026: Belgian VAT-registered businesses send each other structured e-invoices. Below we answer the questions we hear most often: who is covered, what happens to the PDF, and how to handle attachments, till receipts and self-billing.
Questions and answers on B2B e-invoicing
Which businesses are covered by the obligation?
VAT-registered businesses established in Belgium, for their invoices to other Belgian VAT-registered businesses. Businesses under the small business exemption scheme are covered too. Farmers under the flat-rate scheme must at least be able to receive e-invoices. Not sure? Take our test.
Does the obligation apply to foreign businesses?
Not to foreign businesses that are only VAT-registered in Belgium, without a fixed establishment involved in the transaction. They may still send e-invoices via Peppol voluntarily.
Do I still need to send a PDF with the e-invoice?
No. There is no obligation to add a PDF. The structured e-invoice is the invoice. A PDF or paper copy is allowed as an extra, but it does not count as the invoice.
Do I need to ask my customers for their Peppol ID?
No. You look up your customer yourself in the Peppol Directory or with our Peppol checker. In Belgium the Peppol ID is usually based on the enterprise number.
Can a customer force me to use their customer portal?
Not without your consent. Peppol is the default channel. Another channel is only possible when both parties agree and the invoice meets the European standard.
What about a till receipt for a business customer?
A till receipt does not replace the invoice. Where an invoice is required between businesses, it must be a structured e-invoice.
How do I send attachments?
Through the same channel as the invoice: embedded in the UBL invoice or via an external link. Common formats are pdf, png, jpg, csv, xlsx and ods. Other XML files only by agreement with your customer.
Can I keep using self-billing?
Yes. With self-billing the customer issues the invoice on behalf of the supplier. That invoice must also be a structured e-invoice. A transitional tolerance applied until 30 June 2026.
Can I send e-invoices to businesses that are not obliged?
Yes, voluntary use is always possible, as long as the recipient can receive e-invoices.
How does this fit with the European rules (ViDA)?
Belgium first obtained a European derogation to make e-invoicing mandatory. Since the ViDA package of 2025, member states may impose domestic e-invoicing themselves.
Can I still create invoices in Word or Excel?
No. Such invoices are not machine-readable and therefore do not meet the requirements. You need software that creates structured e-invoices and sends them via an Access Point. Whether an invoice meets the rules, you can test with the Peppol validator.
Are there tax benefits?
Yes. Small SMEs and self-employed people can apply an increased cost deduction of 120% up to and including 2027, among other things on software subscriptions and advice on e-invoicing. There is also an increased investment deduction for digital investments. Your accountant knows which conditions apply.
Useful tools
- Is it mandatory for me? Take the test
- Peppol checker: is a company on Peppol?
- E-invoice validator: check your XML
Source: This page summarises the official FAQ of the Belgian Federal Public Service Finance in our own words. The official text always prevails: FPS Finance, e-invoicing website. This is not legal advice.