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.
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
- 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)
What really matters: the indirect consequences
- Your customer may refuse a PDF or paper invoice. If they accept it, they keep their right to deduct VAT; the risk of a fine lies with you as the issuer of the invoice.
Legal basis:FOD Financiën/BOSA – efactuur.belgium.be FAQ B2B, vraag 7
- Extra problems may come up in a VAT inspection
- The fine increases for repeated violations
Legal basis:KB 8.7.2025, art. 5 (KB nr. 44, rubriek I, C)
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
- Found in an official source
1 Ocak 2026'dan beri B2B faturalar yapılandırılmış e-fatura (Peppol)
efactuur.belgium.be – Gestructureerde elektronische facturen tussen ondernemingen verplicht sinds 2026 - Found in an official source
KDV muafiyetindeki küçük işletmeler de tabi
FOD Financiën – efactuur.belgium.be, 'Einde van de algemene tolerantieperiode voor e-facturering' (07/04/2026) - Found in an official source
1 Nisan 2026'dan beri denetleniyor
FOD Financiën – efactuur.belgium.be, 'Einde van de algemene tolerantieperiode voor e-facturering' (07/04/2026) - Found in an official source
1.500 / 3.000 / 5.000 €
KB 8.7.2025, art. 5 (KB nr. 44, rubriek I, C) - Found in an official source
Peppol ihlalinin yaptırımı idari para cezasıdır (hapis yok; ceza davası yalnız WBTW'deki hileli fiillerde)
KB 8.7.2025, art. 5 (KB nr. 44, rubriek I, C) - Found in an official source
Para cezası tekrarda artar: 1.500 → 3.000 → 5.000 €
KB 8.7.2025, art. 5 (KB nr. 44, rubriek I, C) - Corrected according to the source
Müşterileriniz geçersiz faturayı muhasebelerinde kullanamayabilir
FOD Financiën/BOSA – efactuur.belgium.be FAQ B2B, vraag 7 - Found in an official source
Abartı taraması (2026-10-22): 'Yalnızca Peppol ağı üzerinden' diyor. Kaynak yapılandırılmış e-fatura zorunluluğunu ve Peppol'u standart ağ olarak anlatıyor; taraflar uygun başka bir kanal üzerinde anlaşabilir. Kesin 'yalnızca Peppol' kaynağın söylediğinden dar ve kesin.
Kaynak alıntısıyla karşılaştırma (abartı taraması)
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?
