Peppol is the new standard for electronic invoicing in Belgium and throughout Europe.
Peppol is an address book and secure network that acts as an intermediary for invoice transmission. It is a framework established by Europe to standardize electronic invoicing. Since 2023, certain public contracts must already go through this network.
The UBL electronic invoice
Thanks to electronic invoicing, each PDF invoice will be “enriched” with a computer file. This file, in XML format, allows the data in an invoice to be tagged. These tags must comply with a specific structure, namely the UBL (Universal Business Language) format. This enables your software to reliably recognize certain information: date, amount, VAT details, BCE number, etc.
⚡ Thanks to electronic invoicing, the invoice will arrive in your application with reliable data. Encoding will then be highly automated.
However, certain information will still need to be defined, such as the professional share or the accounting category.
Mandatory if subject to VAT and in B2B
From January 1, 2026, all self-employed individuals or Belgian companies subject to VAT will have to use structured Peppol electronic invoices when selling to another professional (B2B).
1️⃣ Activities subject to VAT
Peppol targets activities subject to VAT as a quarterly taxpayer or franchisee.
VAT-exempt activities such as medical and paramedical professions are not affected. Please note that some VAT-exempt activities are in fact mixed taxpayers, as they also carry out activities subject to VAT (in healthcare, for example, these are non-therapeutic procedures). In this case, they are subject to the Peppol obligation.
2️⃣ For sales: only if the customer is a business (B2B)
Invoices sent to individuals are not subject to the Peppol obligation. The customer must have a BCE number.
I am subject to VAT, but I only invoice individual customers (B2C). In this case, you do not need to use Peppol to send your invoices. However, you must register on the network in order to receive invoices from your suppliers.
If I go to a restaurant or pay for parking, will I receive the receipt via Peppol? No, Peppol only concerns invoices, not receipts.
Obligatoire si soumis à TVA et en B2B
Dès le 1er janvier 2026, tous les indépendants en personne physique ou les sociétés belges soumises à TVA devront utiliser des factures électroniques structurées Peppol lorsqu'elles vendent à un autre professionnel (B2B).
1️⃣ Activités soumises à TVA
Peppol vise les activités soumises à la TVA comme un assujetti trimestriel ou un franchisé.
Les exemptés TVA comme les professions médicales et paramédicales ne sont pas concernées. Attention, certains exemptés TVA sont en réalité des assujettis mixtes, car ils exercent également une activité soumise à TVA (dans la santé, par exemple, il s'agit des actes non thérapeutiques). Dans ce cas, ils sont soumis à l'obligation Peppol.
2️⃣ Pour les ventes : uniquement si client professionnel (B2B)
Les factures envoyées à des particuliers ne sont pas soumises à l'obligation Peppol. Le client doit avoir un numéro BCE.
Je suis assujetti à la TVA, mais je facture que des clients particuliers (B2C) ? Dans ce cas, vous ne devez pas passer par Peppol pour l'envoi de vos factures. Par contre, vous devez vous enregistrer sur le réseau afin de recevoir les factures de vos fournisseurs.
Je vais au restaurant ou je paie un parking, vais-je recevoir le ticket via Peppol ? Non, Peppol ne concerne que les factures, pas les tickets.
How a Peppol access point works
The Peppol network operates on the basis of an access point (also referred to as AP). The access point is the secure intermediary that transfers invoices. There is one for the issuer and one for the recipient:
The path taken by your invoice
Here is the path taken by your invoice :
The issuer sends their invoice to their access point (in your case, BILLY has developed an access point via a subcontractor called Digiteal)
The access point queries the network to see if the recipient is registered
If so, the invoice is sent to the recipient's access point
The recipient's access point delivers and notifies the invoice in the recipient's tool
In summary
⬆️ Sending: you cannot send your invoice directly to your customer. The invoice must go through your secure access point. The access point is responsible for sending your invoice, provided that your customer is registered with an access point.
⬇️ Receiving: you must register with an access point. This way, your supplier's access point is aware and knows where to send the invoice.
Unique Peppol ID
In order to find your way around this “large directory,” each company has a unique Peppol ID. This allows access points to find you with certainty. We can compare it to a phone number for calling someone.
What does a Peppol ID look like? It's very simple. The ID consists of two parts:
First, a 4-digit code to indicate the type of number. For example, the code 0208 only applies to Belgian companies.
Then your company number
BILLY's Peppol ID, for example, is 0208:0543450814.
Registration at the Peppol access point
⬇️ Receiving (single)
Peppol works like a mailbox. You will need to choose a single provider capable of receiving your “mail” in this mailbox.
⚠️ You can only register with one “receiving” access point. Choose BILLY to centralize the collection of your invoices from Peppol.
Already registered with an access point? You must first unsubscribe from it before registering with BILLY.
⬆️ Sending
You can use multiple access points to send your electronic invoices. However, we recommend that you centralize everything on BILLY, regardless of how you create your invoices:
Invoice via BILLY: with one click, you can activate the option to send via Peppol when sending your invoice.
Invoice via Excel, Word, or other software: you must import your PDF invoice into BILLY. It will then be automatically converted to the correct format. You can then send it to the Peppol network with one click.
⛔ Sent invoices cannot be modified. You must issue a correction credit note.
Free with BILLY
BILLY manages your registration on the network automatically to save you any hassle 👌🏻
There is a cost associated with generating electronic invoices and sending/receiving them on the Peppol network. This cost is included in your BILLY subscription.
Do you have any questions about Peppol? Contact us via live chat 😇
See you soon