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REQUIRED All of Belgium

Can I still send a PDF or paper invoice to another business?

In short

No. Since 1 January 2026, invoices between VAT-registered businesses (B2B) must be structured electronic invoices. The standard channel is the Peppol network.

This rule in 46 seconds
Video transcript

Your shop sold goods to another company. You are preparing a PDF invoice. Required: Since 1 January 2026, invoices between businesses are only sent as e-invoices via Peppol. Small businesses too. The right way: Connect to Peppol software or to your accountant. Send the invoice over the network. Outcome: First offence: 1.500 €; Second offence: 3.000 €; After that: 5.000 €.

What is not allowed, what is required?

  • Invoices between VAT-registered businesses must be e-invoices via the Peppol network; a PDF or paper invoice does not meet this obligation.
  • Small businesses that use the VAT exemption are also subject to this obligation.
  • Compliance has been checked since 1 April 2026.
  • Check your Peppol registration with your accountant or your invoicing software provider.

Penalty and indirect consequences

PENALTY NOTICE
Fine / payment
1.500 € for the first violation, 3.000 € for the second, 5.000 € for later ones

Legal basis:KB 8.7.2025, art. 5 (KB nr. 44, rubriek I, C)

Court / prison
No prison sentence

Legal basis:KB 8.7.2025, art. 5 (KB nr. 44, rubriek I, C)

What really matters: the indirect consequences

Why does this rule exist?

Electronic invoicing reduces VAT fraud, speeds up paperwork and protects honest businesses from unfair competition.

Where can you go?

  • Accountant or social secretariatDimona, e-invoicing and tax obligations
  • Organisations for self-employed peopleFlanders: Unizo · Wallonia and Brussels: UCM
  • Tax office (FOD Financiën / SPF Finances)Declaring foreign property and accounts
  • Social interpreterAt the municipality, the OCMW/CPAS, school and hospital, you can ask for an interpreter in your language; it is often free.

This site does not handle individual cases; it points you to the right service. All help addresses

Source and reliability

Official source
Source check
8 / 8 statements in an official source
Checked: 22.10.2026
Last checked
22.10.2026
Rules can change
Show the 8 checked statementsopen

The checked statements are in Turkish, as in the source text. This check does not replace legal advice.

General information, not legal advice. For your own situation, ask a lawyer or free legal aid. How was this information prepared?

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