Peppol

What is Peppol? 

From 1 January 2026, Peppol will become the standard for electronic invoicing between businesses and the government (B2G) and between businesses themselves (B2B). According to the legislation, every business owner who invoices other VAT-registered companies or the government (B2B and B2G), regardless of the size of the company, must send electronic invoices via the Peppol network from that date onwards.  

Traditional invoices in PDF or on paper will no longer be valid. They will be replaced by a standardised format that is sent automatically and securely to your customer.

What will change in concrete terms? 

• Invoices in PDF format or on paper are no longer accepted for B2B and B2G transactions
• Only electronic invoices in Peppol BIS format are recognised as legally compliant
• You therefore need to connect to the Peppol network in order to receive and send invoices correctly

Who does this obligation apply to? 

• All Belgian VAT-registered companies that supply goods or services to other Belgian companies (B2B)
• Public contracts published after 1 March 2024 (B2G)
• Exemptions only apply in exceptional cases, such as flat-rate VAT liability or exemptions under Article 44 of the VAT Code 

You therefore need to switch over in good time to an accounting package or invoicing system that can create and send structured e-invoices via a recognised Peppol Access Point. This often requires technical adaptations and an evaluation of your current processes.

How does Peppol work? 

Peppol uses standardised formats, which means that invoices can be sent easily and uniformly regardless of the recipient. You can access the network via a Peppol Access Point. Every company has to be registered with one Access Point in order to receive invoices; invoices can be sent via multiple Access Points. The Access Point is the digital bridge between the accounting software of the sender and the recipient, and facilitates smooth and secure e-invoicing.

How can we support you? 

Moore is keeping a close eye on this evolution. Our accountants and digital experts are ready to guide you through this switchover:
Our accountants and digital experts will guide you step by step:

• Analysis of your current invoicing process and evaluation of your software
• Advice and guidance on connecting to a Peppol Access Point
• That way, not only are you in compliance legally, but you are also totally ready for a future where administration is faster, simpler and more efficient.