E-Invoices in Belgium: PEPPOL is Now Mandatory
Since 1 January 2026, all Belgian VAT-registered businesses have exchanged structured electronic invoices with each other. Structured means the invoice moves directly from software to software. A PDF sent by e-mail or through a portal is no longer enough for B2B, and neither is paper. The tolerance period granted by the Belgian tax administration ran only until the end of March 2026.
Who is affected
Anyone with an active Belgian VAT number falls under the obligation – including under the small business scheme (annual turnover up to 25,000 euros) and under the special agricultural scheme, there at least for receiving. Businesses without a fixed establishment in Belgium are not affected, even if they are registered for VAT there.
If one of the two parties is not VAT-registered, the obligation does not apply to that business relationship. Whether a business partner is VAT-registered can be checked in the Belgian Crossroads Bank for Enterprises (KBO/BCE).
No obligation to send
- Bankrupt businesses
- Businesses whose transactions are all exempt under Article 44 of the VAT Code
- Businesses without a fixed establishment in Belgium
- Flat-rate taxable persons under Article 56 (scheme expires on 1 January 2028 at the latest)
No obligation to receive
- Businesses whose transactions are all exempt under Article 44
- Businesses without a fixed establishment in Belgium
Receiving is just as mandatory as sending
Even if you invoice private customers only, you have to be able to accept structured invoices from your suppliers: outgoing invoices to private customers are exempt, incoming ones are not. GrandTotal polls the Peppol inbox of recommand.eu and e-invoice.be automatically – how inbound invoices reach the overview is covered in a post of its own.
Peppol BIS is the standard
Invoices travel over the Peppol network, in the Peppol BIS format. A different format is only permitted if both parties agree on it and it complies with the European standard EN 16931. The administration recommends putting such a deviation in writing.
Addressing works through the Peppol ID. For Belgian recipients this is usually the VAT number under scheme 9925 – entering the VAT number for the client is then enough.
Invoices to public authorities
For public sector contracts, electronic invoicing has applied for longer: since 1 March 2024, as a rule from a contract value of 3,000 euros, and below that too for federal contracting authorities. It has always run over Peppol – public administrations receive the invoices through the federal Mercurius platform, and the B2B obligation uses the same infrastructure. How other member states are proceeding is shown in the overview of e-invoicing mandates in Europe.
GrandTotal and the Belgian Peppol services
GrandTotal offers an integration for Belgian PEPPOL services. Supported services are e-invoice.be and recommand.eu. This allows Mac users to send invoices directly from the macOS application – without manual steps.
The integration is available to users with GrandTotal L & XL. An active account with e-invoice.be or recommand.eu is also required.
How it Works
- Select PEPPOL via e-invoice.be or PEPPOL via recommand.eu in the client
- In the settings panel (right of the menu), enter your credentials (one-time setup):
- e-invoice.be: API Key
- recommand.eu: API Key and API Secret
- If the PEPPOL-ID starts with 9925, it's sufficient to enter the VAT number in the customer field. Otherwise, enter it in the Peppol-ID field
- Optionally, you can configure the settings to include the invoice as a PDF attachment
- Send invoices directly from GrandTotal
PEPPOL Service Pricing
Both services offer different pricing models (as of May 2026):
e-invoice.be
Pro Plan: €0.25 per invoice (packages from €350)
Enterprise Plan: €0.18 per invoice with volume discounts
Pay-per-invoice model without long-term contracts
120% tax deductible under Belgian tax law
recommand.eu
Free Plan: 25 documents/month free, then €0.30/document
Starter: €29/month (200 documents incl., then €0.20/document)
Professional: €99/month (1,000 documents incl., then €0.10/document)
Enterprise: Custom pricing (unlimited documents)
Also 120% tax deductible
Pricing Calculator
Compare the costs of both services for your invoice volume:
e-invoice.be
Pro Plan
€0.25 per invoice
Enterprise Plan
With volume discounts
recommand.eu
Free
25 incl., then €0.30
Starter
200 incl., then €0.20
Professional
1,000 incl., then €0.10
Enterprise
Unlimited
SuperPDP: French PEPPOL Access Point
SuperPDP is a French PEPPOL access point that also serves Belgian clients. The integration in GrandTotal is available as a beta in L & XL.
For PEPPOL providers: You offer PEPPOL services and would like to be integrated into GrandTotal? Contact us via the Support page.
Does the mandate apply to me?
Question 1 of 4
Do you have an active Belgian VAT number?
Question 2 of 4
Are you established in Belgium or do you have a fixed establishment there?
Question 3 of 4
Are all of your transactions exempt from VAT under Article 44?
Such as healthcare, insurance or education.
Question 4 of 4
Do you invoice Belgian businesses?
Sending and receiving are mandatory.
Over the Peppol network, in the Peppol BIS format. The small business scheme up to 25,000 euros does not exempt you either.
You have to be able to receive.
Invoices to private customers stay exempt. But you must be able to accept the structured invoices from your suppliers – see inbound invoices.
Neither sending nor receiving.
Businesses whose transactions are all exempt under Article 44 are excluded from both.
The obligation does not apply to you.
That holds even if you are registered for VAT in Belgium. You have to inform your Belgian business partners of this yourself.
The B2B obligation does not affect you.
It applies to businesses with an active Belgian VAT number.
No guarantee. The official check tool is authoritative.
At a Glance
Supported Services
e-invoice.be and recommand.eu
Required Subscription
GrandTotal L & XL
Requirements
Active account with one of the PEPPOL services
PEPPOL Mandate
Mandatory in Belgium since January 1, 2026
Invoicing on your Mac
GrandTotal is the invoicing software for Mac in Belgium – estimates, invoices and reminders in one app.
Try for free