Mandatory Peppol Invoicing: Fines and Penalties for Businesses

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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.

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.

If your company is not ready in time, the tax authorities may impose fines.

Here is a clear summary of the rules, amounts, and situations you need to know.

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:

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.

Author - Valesca Wilms

As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.

Who is Valesca ?