The law today
The rule is in force since 1 January 2026: “Since 1 January 2026, all Belgian enterprises liable to VAT will have to use structured electronic invoices in their transactions with each other. These invoices are exchanged directly between the two enterprises' software systems. Sending a PDF invoice by e-mail or via a platform will no longer be enough.” (einvoice.belgium.be, last verified 18 October 2026) The legal basis is the Law of 6 February 2024, which added Article 53 §2bis to the Belgian VAT Code.
Who. Companies established in Belgium with a VAT number, including those on the small-business exemption. Not covered: "VAT-registered persons not established in Belgium without a permanent establishment, even if they are identified for VAT purposes in Belgium, are not subject to the obligation. The law is still being amended on this point" (FAQ). Invoices to private individuals are not covered, but every company must be able to receive structured invoices.
Format. “As from 1 January 2026, structured electronic invoices should, in principle, be drawn up in the Peppol-BIS format. A deviation from this is only possible if both parties agree and the alternative format also complies with the European standard .” (einvoice.belgium.be, last verified 18 October 2026) Credit notes follow the same rule: "Credit and debit notes must therefore also be sent via Peppol."
Fines. "The existing tax fines for failure to issue invoices and for issuing non-compliant invoices remain in place and also apply to structured electronic invoices" (FAQ, question 26). The FAQ refers to the tables of Royal Decrees No 41 and No 44; we found no fixed amounts on the official pages.
How sending works
You do not join Peppol yourself: "You cannot register directly on Peppol. This is only possible via an approved Peppol service provider" (FAQ about Peppol). Those providers are "sometimes also called “Access Points”". In practice, your invoicing software is connected to one.
Announced, not yet law
The next step is e-reporting: data from each invoice sent to the tax authority. The official FAQ: "This measure is included in the federal coalition agreement (timing: 2028) but has yet to be transposed into Belgian law" (FAQ about e-reporting, last verified 18 October 2026). We re-check this block every 30 days.
What InvoiceCow does
InvoiceCow makes PDF invoices today. Peppol-BIS files are planned, with their status shown under the title. InvoiceCow makes the files; it is not a Peppol service provider, so the sending goes through your own provider.
More countries: e-invoicing. Peppol in general: Peppol e-invoicing.