Peppol compliance for non-Belgian businesses

Do Non-Belgian Companies Need to Worry About E-Invoicing with Peppol?

If you are a company issuing Business to Business (B2B) invoices in the European Union, you have probably already heard of Peppol and the upcoming requirements according to the EN 16931 guideline. By 2030, all EU companies will be obliged to use e-invoicing, and Belgium is next to implement this requirement, with a focus on e-invoicing with Peppol.

Starting 1^st January 2026, all Belgian companies will be required to issue and receive invoices via the Peppol network. While Belgium’s B2B e-invoicing mandate targets local businesses with a Belgian Value Added Tax (VAT) number, foreign companies doing business with Belgian organizations will also be affected.

What does this mean for non-Belgian companies? If you are a supplier, retailers may require you to send invoices in the Peppol Universal Business Language (UBL) format. They do this partly to anticipate the upcoming mandatory cross-border e-invoicing requirements, and partly to streamline their internal business processes.

The Shift from Legal Requirement to Commercial Expectation

Legally, companies outside Belgium that do not have a Belgian VAT number or permanent establishment are not currently required to issue Peppol e-invoices.

As of January 1, 2026, every Belgian organization issuing invoices must comply with the EU e-invoicing legislation. Paper-based invoices, PDFs, and emails will no longer be considered legal invoices. The only exception applies to invoices sent from businesses to consumers (B2C).

There will be no room for delays, as administrative fines for non-compliant companies can go from €1,500 for a first offense, to €3,000 for a second offense, and €5,000 for each subsequent violation.

But what if your retailer indicates that they no longer want to do business with you because you cannot meet their requirement to send Peppol invoices? That may, in fact, be the biggest penalty you could face.

So, even if your company is not obliged to send B2B e-invoices via Peppol, the economic and technical consequences are likely to disrupt your business processes with your Belgian partners.

Interview with Fred Breedland about Peppol Compliance

Fred Breedland - Interview - Peppol Compliance

* Fred Breedland, Vice President - Global Sales for B2B Connectivity & EDI Messaging at Descartes Systems Group

Electronic Invoicing in Europe: What’s Next?

Belgium is just the beginning, as e-invoicing will become mandatory across Europe. The European Commission’s VAT in the Digital Age (ViDA) reform aims to standardize real-time e-invoicing and digital reporting across the EU by 2030. Here are the countries with their current deadlines* after Belgium:

France: Structured B2B e-invoicing (including Peppol support), begins in September 2026, with full adoption by 2027.

Germany: E-invoicing for domestic B2B transactions becomes mandatory for receiving as of January 2025 and issuing by 2028.

E-invoicing development is ongoing in other countries as well. View our interactive map to find out each country's current stage and deadlines.

Country Specific E-Invoicing Guide

Stay on top of local regulations and explore our step-by-step guide to staying compliant with evolving regulations.

View Interactive Map

Prepare for E-invoicing with Peppol

In order to stay competitive and avoid operational disruptions, you should begin evaluating your e-invoicing readiness today. Here’s a checklist to know where to start and what to prioritize:

Talk to your Belgian clients

Ask whether they require e-invoices via Peppol already now or by the deadline, as many businesses already do.

Evaluate your invoicing systems

Look into your current invoicing systems, can you issue structured Peppol Business Interoperability Specifications (BIS) invoices? Can your Enterprise Resource Planning (ERP) or other back-end solution process Peppol e-invoices?

Choose a certified Peppol Access Point provider

Search for providers that support full integration, monitoring, and compliance, and avoid manual solutions to skip future issues. Descartes is a Certified Peppol Access Point with decades of experience, and a trusted partner for businesses worldwide.

Craft a plan for broader EU compliance

If your business sells across Europe, the B2B e-invoicing conversation won’t stop at Belgium. Get ready now and avoid any headaches later.

Even if your company is not legally bound by Belgium’s e-invoicing rules today, your Belgian trading partners are, and that will eventually affect your business. The sooner your company becomes e-invoicing ready, the better positioned you’ll be to maintain trusted partnerships and avoid any operational disruptions.