Peppol e-invoicing fines in Belgium: what you actually risk

The tolerance period is over

From 1 January to 31 March 2026, FPS Finance did not fine breaches of the new obligation, provided the business could show it had taken timely and reasonable steps. Invoices still had to be issued another way during that period.

On 7 April 2026, FPS Finance confirmed that this general tolerance has ended. For self-billing, a targeted tolerance applied until 30 June 2026 inclusive, where the software supplier was still building the feature. That date has passed too.

Have any fines been issued?

On 3 August 2026, HLN reported, based on the Belga news agency, that FPS Finance had not yet fined any business that wasn’t connected to Peppol. A spokesperson said so. The administration preferred a “constructive dialogue”, which had made fines unnecessary so far. The Brussels Times carried the same report in English.

According to the same report, 89% of Belgian VAT-registered businesses, or 1,059,335 companies, used Peppol by mid-July. FPS Finance estimated that at most 1%, around 12,000 business owners, still had to join; some VAT-registered businesses don’t trade with other businesses at all.

We checked again on 4 November 2026. The most recent notice on the FPS Finance e-invoicing news page was still the one of 7 April 2026, and we found no later official figures or reports of fines being issued.

Does the obligation apply to you?

FPS Finance clarified on 7 April 2026 who is covered:

• Businesses under the small-business VAT exemption scheme are in principle covered too.
• You only invoice private customers but buy from Belgian businesses? Then you must be able to receive e-invoices from your suppliers.
• If you issue no invoices to Belgian VAT-registered businesses and receive none from them, the obligation does not apply.

What you can do today

No need to panic: with these steps you quickly know where you stand, and you have proof if questions come up.

1. 1Check your company with the free Peppol check on this page. You see straight away whether you can receive invoices under 0208, your enterprise number, and under 9925, your VAT number.
2. 2Not found under 0208? Ask your Peppol provider or accounting software to register your enterprise number. If you also register under 9925, invoices from suppliers who address your VAT number arrive too.
3. 3Test sending as well: send an invoice to a customer over Peppol and check that it arrives. The check only shows whether you can receive; sending depends on your software.
4. 4Keep proof of your steps: the contract with your provider, dates and support tickets. If something goes wrong that is outside your control, submit your case through the FPS Finance contact form.
5. 5Bookkeeper? Check all your clients under 0208 and 9925 in one go with the free client-list check. The first 10 companies of every list are free; full lists are part of Pro, which is coming soon — join the waitlist for early-bird pricing.

If your customer or supplier isn’t ready

According to the official FAQ, a customer who can’t receive structured e-invoices risks a penalty themselves. You may then invoice them another way, for example on paper, or as a PDF if your customer agrees. That invoice is legally valid and fulfils your own invoicing obligation.

If your supplier isn’t ready, you keep your right to deduct VAT based on the invoice they issue another way.

Read next

• Who has to use Peppol in Belgium, and who doesn’t?Since 1 January 2026, with a few exceptions, every business established in Belgium with an active VAT number must send structured e-invoices to, and receive them from, other Belgian VAT-registered businesses, in practice over Peppol. Invoices to private customers are outside the rule, but you must be able to receive e-invoices from your Belgian suppliers, also under the small-business VAT exemption. Foreign suppliers without an establishment in Belgium, such as Microsoft Ireland, don’t have to invoice over Peppol.Read more
• Customer not on Peppol: how do you send your invoice?First make sure your customer really isn’t on Peppol: check both the enterprise number (0208) and the VAT number (9925). If they can’t be reached under either, the Belgian federal FAQ lets you issue the invoice another way, for example on paper, or as a PDF if your customer agrees. That invoice is legally valid.Read more
• Supplier invoices never arrive on Peppol? Check 0208 and 9925When a supplier invoice never arrives, the supplier is almost always sending it to a Peppol ID you aren’t registered under: to 9925 (your VAT number) while you can only be reached under 0208 (your enterprise number), or the other way round. Peppol treats them as two separate addresses, so the invoice is never delivered and you get no message. InvoiceVerify’s live check below shows in seconds under which ID a company receives invoices.Read more
• Peppol 0208 vs 9925: why Belgian invoices do not arrive0208 and 9925 identify different Peppol addresses, even when they belong to the same Belgian company. If your software sends to an address that is not registered, the sending access point cannot find the receiver and the invoice is not delivered.Read more
• Switching Peppol provider in Belgium without losing invoicesEach Peppol ID is registered with exactly one provider at a time. If you switch with a migration key, your new provider takes the ID over while it stays findable throughout. If you deregister first and register again later, you can’t be found in between and invoices don’t arrive. Move 0208 and 9925, keep the old inbox open for a while, and then use InvoiceVerify’s free Peppol check to see where each ID points.Read more

Frequently asked questions

Is the fine charged per invoice?

No. The Royal Decree fines not having the technical means to send and receive e-invoices: €1,500 for a first infringement, €3,000 for a second and €5,000 for each further one. It sets no amount per invoice. The existing fines for missing, late or incorrect invoices still apply.

Have any Peppol fines been issued yet?

Not as of 3 August 2026, according to HLN (Belga): FPS Finance preferred a constructive dialogue. On 4 November 2026 we found no later official figures. That is no guarantee for the future: the fines are in the law and the tolerance period is over.

I’m connected, but my software doesn’t work properly. Do I risk a fine?

FPS Finance can decide not to fine in exceptional circumstances, after an individual analysis of your case. That isn’t automatic. Keep proof of your steps and submit your situation through the contact form on the official e-invoicing website.

I use the small-business VAT exemption. Must I be able to receive too?

In principle yes, FPS Finance confirmed on 7 April 2026. Only businesses that issue no invoices to Belgian VAT-registered businesses and receive none from them are outside the obligation.

How do I know whether I can receive e-invoices?

Use the free Peppol check on this page: enter your enterprise or VAT number and you see live whether you can be reached under 0208 and 9925. Whether you can send depends on your software; send a test invoice or ask your provider.

Sources

1. Royal Decree of 8 July 2025 (Belgian Official Gazette, Justel, in French) — 14 July 2025
2. FPS Finance: Period of tolerance during the first three months of 2026 — 18 December 2025
3. FPS Finance: End of the general tolerance period for e-invoicing (in Dutch) — 7 April 2026
4. FPS Finance: General questions on the B2B obligation (questions 7 and 8)
5. HLN (Belga): “Nog geen boetes voor bedrijven die niet aangesloten zijn op Peppol” (in Dutch) — 3 August 2026
6. The Brussels Times (Belga): “Companies not yet fined for not joining Peppol e-invoice network” — 3 August 2026
7. FPS Finance: e-invoicing news (in Dutch; checked on 4 November 2026, latest notice 7 April 2026)

This page summarises the law and official FPS Finance guidance, and reports press coverage where it says so. It is not legal or tax advice — check with your accountant or adviser for your situation.