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Guide · Rules and fines

Peppol fines in Belgium: who is covered and how to get compliant

Updated · Rotomal

Since 1 January 2026, Belgian VAT-registered businesses must send and receive their B2B invoices in structured form, in practice through Peppol, including under the small-business exemption scheme. Without the necessary technical means, the fine is €1,500 for a first offence, €3,000 for a second and €5,000 for later ones. The three-month tolerance ended on 31 March 2026; in August 2026, FPS Finance had not yet issued fines.

Who is covered

  • All VAT-registered businesses established in Belgium, for their invoices to other Belgian VAT-registered businesses.
  • Also businesses under the small-business exemption scheme (turnover up to €25,000).
  • Businesses that only invoice consumers but buy from Belgian businesses must be able to receive.
  • Farmers under the special agricultural scheme, at least for receiving.
  • Invoices to consumers (B2C) are not covered.

Exemptions

  • Businesses that only carry out supplies exempt under article 44 (for example certain medical professions, education): no duty to issue or to be able to receive.
  • Businesses under the flat-rate scheme (article 56): exempt from issuing, until 1 January 2028 at the latest.
  • Bankrupt businesses: exempt from issuing.
  • Businesses not established in Belgium without a fixed establishment, even if VAT-registered in Belgium: neither issuing nor receiving.

Fines

OffenceFine
First€1,500
Second€3,000
Later€5,000

These fines are fixed (not proportional) and target the lack of technical means to issue and receive. A further offence can only be recorded at least three months after the previous one. Legal basis: the royal decree of 8 July 2025, published in the Belgian Official Gazette on 14 July 2025. Existing fines for late, incomplete or incorrect invoices also apply to e-invoices.

End of tolerance and the current situation

The three-month tolerance period ended on 31 March 2026 and was not extended. It only protected businesses that had made reasonable efforts in time. The separate tolerance for self-billing ended on 30 June 2026.

In August 2026, according to Belga, FPS Finance had not yet issued fines and preferred constructive dialogue. As of 3 November 2026 we found no more recent report of fines issued, and no new tolerance. Don't count on that restraint lasting.

Your customer is not on Peppol

According to FPS Finance, if your customer cannot receive through Peppol, you may send the invoice another way (electronically only with the customer's agreement on a secure alternative): it remains legally valid, and it is the customer who risks a penalty. Conversely, if your supplier is not ready, you are in principle entitled to refuse its invoice.

Keep a record of your Peppol send attempt and let the customer know.

Questions

I am a doctor or physiotherapist. Am I covered?

If you only carry out supplies exempt under article 44, you need not issue or be able to receive structured invoices. With mixed activities, check with your accountant.

Was the tolerance extended?

No. It ended on 31 March 2026. Exceptional cases are reviewed individually, through the FPS Finance contact form.

What does e-reporting in 2028 change?

FPS Finance plans near-real-time e-reporting that will replace the annual customer listing; 2028 is the timing in the government agreement, still to be confirmed by law.

Is the fine per invoice?

The €1,500 to €5,000 fine is not calculated per invoice: it targets the lack of technical means and steps up per recorded offence, with at least three months between two findings. Existing fines for late invoices or missing details still apply, invoice by invoice where relevant.

Sources

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