Mandate

Since 1 January 2026, all Belgian B2B transactions must be invoiced electronically via the Peppol network (Royal Decree of 9 March 2025).

Penalties

Non-compliance carries a penalty of €1,500 per violation. Each invoice issued outside Peppol constitutes a separate violation.

Technical standard

Invoices must conform to Peppol BIS Billing 3.0 using UBL 2.1 XML. Exchange is done through a certified Peppol Access Point.

Participant ID

Each company needs a Peppol participant ID in the format 0208:<VAT-number> (scheme 0208 = Belgian enterprise number).

Access Points

Certified Belgian Access Points include Unifiedpost, Basware, Pagero, and Billit. Your ERP (Business Central) may offer native Peppol connectivity.

Retention

E-invoices must be retained for 7 years in their original UBL XML format, along with a human-readable PDF rendering.