Belgian VAT-registered companies must use Peppol to send and receive B2B invoices. Failure to comply can result in significant fines. This article outlines all applicable sanctions.
Please note that this article provides general guidance only. Tax rules may vary depending on your individual situation. When in doubt, ask your Tax Coach.
Starting in 2026, all Belgian VAT-registered companies must be able to issue and receive structured e-invoices via Peppol for B2B transactions with clients in Belgium. This article covers the fines for non-compliance, the leniency policy, and how to handle invoices from suppliers who are not yet ready.
Fines for Non-Compliance
If your company lacks the technical means to issue or receive structured e-invoices, the tax authorities can impose the following fines:
Level of Offense | Fine Amount | How It Is Applied |
1st offense | €1,500 | This fine is applied the first time the administration detects a structural inability to issue or receive a compliant e-invoice via Peppol. It serves as an official warning. (Royal Decree 08.07.2025, Belgian Official Gazette 14.07.2025) |
2nd offense | €3,000 | Applied if the company is again non-compliant, but only if the second offense occurs at least three months after the first. (Royal Decree 08.07.2025, Belgian Official Gazette 14.07.2025) |
3rd offense and subsequent | €5,000 | Applied for any new structural non-compliance, always provided that there is a minimum interval of three months between detected offenses. (Royal Decree 08.07.2025, Belgian Official Gazette 14.07.2025) |
Leniency for Good-Faith Companies
The tax authorities have specified that there will be leniency for companies that genuinely tried to be ready on time but failed to do so.
In other words: no fine if you took the necessary steps but experienced a reasonable delay or a technical issue.
What If You're Ready… But Your Supplier Isn't?
Suppose you are connected to Peppol from January 1, 2026.
If one of your suppliers still sends you:
a paper invoice, or
an unstructured PDF invoice
…are you required to pay it?
You are entitled to refuse a paper or PDF invoice when a compliant electronic invoice should have been sent to you.
However, it is not recommended to refuse an invoice without a valid reason.
Best approach: ask your supplier when they will be able to send the invoice in Peppol electronic format.
Should You Credit the Paper or PDF Invoice?
No, this is not necessary.
A supplier can send you:
the Peppol electronic invoice, and
a PDF or paper copy
…without having to credit or cancel the first version.
The only requirement: the electronic invoice must be strictly identical to the PDF/paper version:
same number
same date
same amounts
same VAT
By preparing today, you secure your B2B operations and ensure a smooth transition to a modern, compliant invoicing system.
Key takeaways
From 2026, all Belgian VAT-registered companies must issue and receive structured e-invoices via Peppol for B2B transactions with Belgian clients.
Fines for non-compliance are €1,500 for the first offense, €3,000 for the second, and €5,000 for the third and beyond, with a minimum three-month interval between detected offenses.
Companies that made a genuine effort to comply but faced a reasonable delay or technical issue will benefit from leniency.
You are entitled to refuse a paper or PDF invoice from a supplier, but it is best to first ask them when they can send a compliant Peppol invoice.
A supplier can send both a Peppol electronic invoice and a PDF or paper copy without cancelling the first, as long as both versions are strictly identical.
Need help? Chat with us or email support@accountable.eu, we're happy to help.