Belgium B2B E-Invoicing in 2026: What Fabory Customers Need to Know

19-05-2025

A structured electronic invoice is different from a PDF invoice sent by email. It contains invoice data in a structured format that can be exchanged directly between compatible accounting or ERP systems and processed automatically.

Peppol is the standard network used in Belgium for exchanging structured electronic invoices securely between businesses. Alternative compliant structured formats or delivery methods may be possible where both parties agree and the applicable requirements are met.

Who Does the Belgian E-Invoicing Requirement Apply To?

The requirement applies to nearly all in-scope B2B transactions between Belgian enterprises liable to VAT.

It does not generally apply to invoices issued to private consumers. However, businesses that mainly sell to consumers may still need to be able to receive structured electronic invoices from their business suppliers.

Businesses should check their individual VAT and invoicing obligations with their accountant, tax adviser or the official Belgian e-invoicing guidance if they are unsure whether the rules apply to a specific transaction.

How Structured E-Invoicing and Peppol Work

Structured electronic invoicing allows invoice information to move directly between the systems used by suppliers and customers.

Peppol provides a standardised and secure network that enables compatible accounting and ERP systems to exchange this information.

For businesses, structured electronic invoicing can provide several operational benefits including:

• Less manual data entry
• Fewer invoice-processing errors
• Faster invoice handling
• Greater opportunities for automation
• More efficient document management
• Improved reconciliation between accounting systems

Is a PDF Invoice Still Enough?

For transactions covered by the Belgian B2B e-invoicing requirement, a PDF invoice sent by email is no longer sufficient on its own.

The required invoice must be issued as a structured electronic invoice that can be processed automatically by the recipient's compatible software.

A PDF copy can still be provided for readability or convenience but it does not replace the structured electronic invoice where the legal obligation applies.

What Happens If Your Business Is Not Compliant?

Businesses whose transactions fall within the Belgian B2B e-invoicing obligation are expected to be able to send and receive structured electronic invoices.

Belgian authorities applied an introductory tolerance period during the first three months of 2026 for businesses that could demonstrate they had taken timely and reasonable steps towards compliance. That introductory period has now passed.

Businesses that are unsure about their obligations should consult the latest official Belgian guidance or speak with their accountant or tax adviser.

What Should Belgian Businesses Do Now?

Businesses operating within the scope of the Belgian B2B e-invoicing requirement should make sure their accounting, invoicing or ERP software can send and receive structured electronic invoices.

For many businesses this means using software connected to the Peppol network. Your accounting software provider, ERP supplier or accountant should be able to confirm whether your current system supports Peppol and what configuration may be required.

Businesses should also make sure that supplier and customer information used for electronic invoicing is accurate and kept up to date.

Fabory Belgium and Peppol

Fabory Belgium supports structured electronic invoicing through Peppol and can send invoices and applicable credit notes through the network.

If your organisation is subject to the Belgian B2B e-invoicing requirement, make sure your invoicing or accounting system is configured to send and receive structured electronic invoices.

If you have questions specifically about receiving Fabory invoices through Peppol, please contact our invoicing team.

Where to Find Current Official Guidance

Belgian e-invoicing requirements and technical guidance can change as the system develops. Businesses should therefore refer to the latest official information when assessing their obligations.

Visit the official Belgian e-invoicing guidance for current information about structured electronic invoicing, Peppol, software requirements and B2B obligations.