Tax
Peppol
By the Finances Indépendants editorial teamUpdated on 3 min readAlso known as: Electronic invoice, E-invoicing, Structured electronic invoicing, Peppol BIS, Peppol access point
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Contents
What is Peppol?
Peppol is an open network, backed by a set of common rules, that lets different software packages exchange structured documents: invoices and credit notes. The invoice is no longer a PDF for someone to read, but a data file that the customer's software reads and records by itself.
The network works like a telephone network: whatever your operator, you can call any subscriber. Here, whatever your software, you can reach any registered business. The reference format is called Peppol BIS.
How you connect to the network
You do not connect to Peppol on your own. You go through a certified service provider, called an access point, often built into your invoicing or accounting software. That provider has signed a contract with a Peppol authority, which in Belgium is FPS BOSA.
On the network, your address is your enterprise number with the Crossroads Bank for Enterprises, preceded by the code 0208. The public Peppol directory lets you check whether a business is registered, but it only shows that it can receive, not that it can send.
- Choose invoicing software linked to a Peppol access point.
- Register your enterprise number there: that is what lets you receive.
- Send your invoices to Belgian business customers from that software.
Who has had to use Peppol since 2026
Every Belgian business registered for VAT, for its invoices to another Belgian business registered for VAT. The obligation works both ways: sending structured invoices and being able to receive them. It also applies under the small business VAT exemption, which exempts you from charging VAT, not from Peppol.
Invoices to private individuals and international invoices remain outside the obligation: the PDF still has its place there. Also outside the scope are VAT taxpayers that only carry out transactions exempted by Article 44 of the VAT Code, such as much healthcare, and taxpayers under the flat-rate scheme. The tolerance period of the first months is over.
What connecting costs, and what tax gives back
The price depends on the software, often as a subscription. For SMEs and self-employed people, subscription and advisory costs linked to e-invoicing are deductible at 120% for the tax periods 2024 to 2027, provided the extra cost is shown separately on the invoice.
The increase only covers the direct costs of these new obligations. Depreciation never qualifies. To place this cost within your [business expenses](/fr/glossaire#frais-professionnels), compare it with what you already deduct.
Not to be confused with
The terms close to Peppol and what sets them apart.
- Peppol and a PDF invoice sent by email
- A PDF is a picture of an invoice that someone has to read and record. A structured electronic invoice is a data file read directly by the recipient's software. Between Belgian businesses registered for VAT, only the latter is now compliant.
- Peppol and Peppol BIS
- Peppol is the network and its exchange rules. Peppol BIS is the format of the invoice that travels on it, the common language the software understands. Another format is only allowed if both parties agree and it follows the European standard EN 16931.
Further reading
Peppol: frequently asked questions
Yes, if they are registered for VAT and invoice other Belgian businesses registered for VAT. Since 1 January 2026, those invoices must be electronic and structured, sent in principle through Peppol. A self-employed person who only invoices private individuals sends nothing through Peppol, but must still be able to receive invoices from Belgian suppliers.
Yes. The exemption, below €25,000 of annual turnover, spares you from charging VAT, not from e-invoicing. Your invoices to Belgian business customers go through Peppol, and you must be able to receive invoices from your Belgian suppliers through the same channel.
In Belgium, it is your enterprise number with the Crossroads Bank for Enterprises, preceded by the code 0208. Your software registers it on the network when you connect. Other identifiers exist, such as the VAT number, but they are only used in addition and if both parties agree.
The public Peppol directory lets you search for a business by its CBE number, in the format 0208 followed by the number. It tells you whether the business can receive documents through the network. It does not tell you whether it can send them: for that, ask them or wait for their first invoice.
You need software linked to a certified provider, called an access point. Affordable options for small businesses exist, often on subscription. For SMEs and self-employed people, those subscription and advisory costs are deductible at 120% over the tax periods 2024 to 2027, if the extra cost is shown separately on the invoice.
The obligation does not cover a taxpayer that only carries out transactions exempted by Article 44 of the VAT Code, which is the case for much healthcare. A practitioner who also carries out taxable transactions falls outside that exception. This information is provided for guidance only and does not constitute personalised advice. Consult a licensed professional before making any decision.
Official source
- FPS Finance, Who will e-invoicing become mandatory for?. View (new tab)(Official source, accessed on 2026-10-15)