Peppol e-invoicing in Belgium: a PDF is no longer enough for B2B
Since 1 January 2026, invoices between VAT-registered businesses established in Belgium must be structured e-invoices, usually in Peppol BIS Billing 3.0 format, sent over the Peppol network. In the words of the official site einvoice.belgium.be, sending a PDF invoice by email or through a platform "will no longer be enough".
- The three-month tolerance period ended on 31 March 2026. Fines now rise from €1,500 to up to €5,000 for repeated breaches.
- Every Belgian VAT-registered business must also be able to receive Peppol invoices.
- A PDF can still go with the XML as a visual copy, but the XML is the legal invoice.
- A system for near-real-time reporting (e-reporting) is planned for 2028, but it was not yet law at the time of writing.
A PDF from this template is still fine for invoices to consumers, to customers in other countries (cross-border invoices fall under EU rules from 2030), from foreign businesses without a Belgian establishment, and for quotes or proforma invoices. Businesses that only make VAT-exempt supplies under Article 44, such as many doctors and some trainers, are outside the obligation. Small businesses under the VAT exemption scheme are generally covered for B2B invoices. Use the official checker on einvoice.belgium.be if you are unsure.
What a Belgian invoice must include
- The invoice date and a unique sequential number (see how to number invoices)
- Your name, address and VAT number, and your customer's name, address and VAT number
- The date of supply or advance payment, if different from the invoice date
- The quantity and type of goods or services
- The taxable amount per rate, the unit price excluding VAT and any discounts
- The VAT rate and VAT amount, or the legal reason for an exemption or reverse charge (e.g. "Autoliquidation" / "Verlegging van heffing")
- For companies, the legal form, registered office and register of legal entities (RPR/RPM)
Issue the invoice no later than the 15th day of the month after the month in which the VAT became due.
Belgian VAT rates
| Rate | BTW / TVA | Typical examples |
|---|---|---|
| Standard | 21% | Most goods and services, including consulting, IT and translation |
| Intermediate | 12% | Social housing, some restaurant and catering services. Since 1 March 2026 also hotels, campsites, takeaway meals and some event tickets. |
| Reduced | 6% | Basic food, books, medicines, renovation of homes older than 10 years |
| Zero | 0% | Newspapers, intra-EU supplies of goods and exports |
Belgium changed several rates on 1 March 2026, so confirm your rate with FPS Finance before invoicing.
Belgian VAT number format
Your VAT number is BE + 10 digits, the same as your enterprise number (KBO/BCE), for example BE0123456789. It starts with 0 or 1. Check foreign numbers in VIES.
Small enterprise exemption scheme
If your annual turnover is €25,000 or less, you can use the small enterprise scheme (vrijstellingsregeling / régime de franchise). You charge no VAT and add a note such as "Bijzondere vrijstellingsregeling kleine ondernemingen" or "Régime particulier de franchise des petites entreprises". Under the 2026 rules, your invoices to Belgian VAT-registered businesses are still generally expected to go through Peppol, just without VAT.
Worked example
A translator bills a Belgian consumer for 4,000 words at €0.12 (€480), 6 hours of proofreading at €55 (€330) and project management at €150:
- Taxable amount: €960.00
- BTW at 21%: €201.60
- Total: €1,161.60
Because the customer is a private person, this PDF is a valid invoice. If the customer were a Belgian business, the same amounts would have to go out over Peppol. Check figures with the VAT calculator.
Common mistakes
- Emailing a PDF to a Belgian VAT-registered customer after 1 January 2026
- Using an old 6% rate on hotel or takeaway sales after 1 March 2026
- Leaving out the customer's VAT number on B2B invoices
- Editing a sent invoice instead of issuing a credit note
How to use this Belgian invoice template
- Open the invoice generator or browse the invoice templates.
- Add your logo and enter your BE VAT number in the Tax ID field.
- Add line items. VAT defaults to 21%, with one rate per invoice.
- Under Customize, choose Dutch (Factuur) or French (Facture) as the document language, then download the PDF for consumers, foreign clients or quotes.
Invoicing an EU business? See the EU VAT invoice template.
This page is general information, not tax advice. Check FPS Finance or ask an accountant.
Frequently asked questions
Can I still send a PDF invoice in Belgium?
Not to Belgian VAT-registered businesses. Since 1 January 2026 those invoices must be structured e-invoices sent via Peppol. A PDF is still fine for consumers, foreign customers, quotes and proformas.
Do small enterprises under the exemption scheme need Peppol?
Generally yes for invoices to Belgian VAT-registered businesses, even though they charge no VAT. Businesses with only Article 44 exempt activities are outside the obligation. Use the official checker on einvoice.belgium.be to confirm.
What is the format of a Belgian VAT number?
BE followed by 10 digits, the same as your enterprise number, for example BE0123456789.
What are the Belgian VAT rates?
21% standard, 12% and 6% reduced, and 0% for some supplies. Hotels, campsites and takeaway meals moved from 6% to 12% on 1 March 2026.
Can I print the invoice in Dutch or French?
Yes. Under Customize, choose Dutch or French as the document language and the labels print in that language.
