My e-invoice - FAQ

E-invoicing is the digital creation, sending, and receiving of invoices in a structured format (e.g. XML), allowing for automated processing. In Belgium, this is done via the Peppol network using the EN16931 standard.

Yes. From 1 January 2026, all B2B transactions between Belgian VAT-registered companies must be invoiced using structured e-invoices.

Yes, if you are VAT-registered in Belgium and issue invoices to other Belgian VAT-registered businesses.

B2C transactions are excluded. For cross-border B2B, e-invoicing is optional and requires mutual agreement.

The invoice date determines applicability. If issued in 2026, it must be a structured e-invoice.

You must register with a Peppol Access Point (via your ERP, accounting software, or a certified provider). Your software must support Peppol BIS format.

No. From 2026, PDFs are no longer valid for B2B invoices under the mandate. Only structured formats are legally recognised

It’s your unique identifier on the Peppol network, usually linked to your VAT or enterprise number.

You risk penalties and your customers may lose the right to deduct VAT if they receive non-compliant invoices.

Only with written mutual agreement and if the alternative format still complies with EN16931.

No central portal for B2B. You must use a certified service provider or software connected to Peppol.

In the same format as the original invoice. If the original was structured, the credit note must be too.

Yes, for readability. But the structured file is the legal invoice and must be archived accordingly.

A Peppol ID is a unique identifier used to send and receive documents (like e-invoices) over the Peppol network. It works like a phone number in a telecom network.

In Belgium, your Peppol ID is typically based on your enterprise number (KBO/BCE), formatted as:

0208:BE[enterprise number]

For example, if your enterprise number is 0123.456.789, your Peppol ID would be:

0208:BE0123456789

The prefix 0088 indicates an ISO identifier, and BE refers to Belgium.

You cannot register directly. You must go through a certified Peppol Access Point provider (often your accounting or invoicing software provider). They will register your company and assign your Peppol ID.

The Peppol ID is not shown on the PDF or visual invoice. It is embedded in the XML structure of the e-invoice, specifically in the <EndpointID> field of the buyer and supplier sections.

Yes. Use the https://directory.peppol.eu/ to search by name, VAT number, or Peppol ID to confirm if a company is registered and what document types they accept.

Yes, for B2B e-invoices in Belgium from 2026, both the sender and receiver must have valid Peppol IDs embedded in the structured invoice.

• A prior written agreement must exist between the supplier and customer.
• The supplier must accept each invoice issued by the customer.
• The invoice must comply with Belgian VAT rules and e-invoicing standards (EN16931).

Yes. Peppol supports self-billing using the Peppol BIS Billing 3.0 format. The invoice must include a flag indicating it was issued by the buyer.

Structurally, they are similar. The key difference is a specific tag in the XML file that identifies the invoice as self-billed.

Not necessarily. While Peppol allows it, not all Access Points offer full support for self-billing. Suppliers should check with their provider.

You must reject it formally. If you accept it (explicitly or implicitly), it becomes valid for VAT purposes.