A credit note, an invoice in a foreign currency or an invoice sent to the wrong recipient: such situations do not always fit the standard e-invoicing example. We group the questions that come up most often in the FPS Finance FAQ.
Questions and answers on specific situations
Must a credit note also go through Peppol?
Yes, in the same structured format as the invoice. For a credit note in 2026 on an invoice from 2025: structured only if the original invoice was structured too.
Can one invoice contain several VAT rates?
Yes. A separate VAT breakdown follows for each rate and category.
I combine exempt supplies with supplies outside the scope of VAT. Is that possible?
Peppol rules do not allow category O (outside the scope) together with other categories. The FPS Finance describes a workaround using an exemption reason. Follow it exactly and test your invoice in the validator.
Where do I put mandatory statements, for example for reverse charge?
In the dedicated fields, such as the exemption reason, or in a note on the invoice.
Can I invoice in a foreign currency?
Yes. The VAT amount must also be shown in euro on the invoice.
Can I keep issuing summary invoices and simplified invoices?
Yes, both remain allowed, also as structured e-invoices.
Can an e-invoice be in several languages?
No. The structure provides for one language per invoice.
What if I receive an invoice that is not meant for me?
Inform the sender, preferably with a Peppol response message (Invoice Response). The supplier corrects it with a credit note.
Can I deduct VAT on an invoice that is not structured?
In principle, deduction requires a regular invoice, so a structured e-invoice where one is mandatory. In exceptional cases the FPS Finance assesses the facts.
Which penalties apply?
Besides the existing VAT penalties for invoice errors, a specific penalty applies to businesses without the technical means to send or receive e-invoices: 1,500 euro, 3,000 euro for a repeat offence and 5,000 euro after that. A next offence only counts after at least three months.
Useful tools
- E-invoice validator: check your XML
- Peppol error codes explained
- Is it mandatory for me? Take the test
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.