Mandatory e-invoicing in Belgium (2026): what does your online store need to do?
Since 1 January 2026, Belgian businesses must send each other structured e-invoices. If you sell to businesses through Shopify, this affects your store. Here is what you need to know.
What has changed?
For domestic transactions between Belgian VAT-registered businesses, a structured electronic invoice is mandatory. A PDF or paper invoice no longer counts as a valid invoice for those sales. The standard is Peppol BIS Billing 3.0, sent over the Peppol network.
Who has to comply?
In principle the obligation applies to every business that is VAT-registered in Belgium and has an establishment there, for invoices to other Belgian VAT-registered businesses. There are exceptions, including for:
- businesses that only make exempt supplies without a right to deduct VAT;
- foreign businesses without a fixed establishment in Belgium;
- businesses in bankruptcy or judicial reorganisation;
- farmers under the flat-rate scheme.
B2B and B2C: what applies to your store?
| Your customer | What you send |
|---|---|
| Consumer (B2C) | A regular invoice, for example a PDF by email. No Peppol needed. |
| Belgian business (B2B) | A structured e-invoice over Peppol, if you are VAT-registered in Belgium. |
| Business in another EU country | Not covered by the Belgian obligation. VAT usually reverse charged, after a VIES check. |
Many stores sell mostly to consumers but also get orders from businesses: a hair salon stocking up, an architect ordering a lamp. It is exactly those orders that now need a Peppol invoice.
Sending and receiving
The obligation works both ways. You must be able to send e-invoices to your business customers, and you must be able to receive e-invoices from your suppliers. Receiving is usually handled by your accounting software. Sending from Shopify requires an app that turns every order into a Peppol invoice.
Timeline and fines
- 1 January 2026: e-invoicing mandatory for domestic B2B transactions.
- January to March 2026: a grace period for businesses that could show they were working on the switch.
- From April 2026: fines of €1,500 for a first offence, €3,000 for a second and €5,000 for each one after that.
The Netherlands plans a similar obligation around 2030; the details are still to be decided.
Checklist for your Shopify store
- Check whether you are VAT-registered in Belgium and sell to Belgian businesses.
- Ask business customers for their VAT or enterprise number at checkout.
- Choose an app that creates and sends a Peppol BIS 3.0 invoice for every order.
- Make sure refunds automatically produce a credit note.
- Arrange to receive e-invoices yourself, for example through your accounting software.
- Check with your accountant that your VAT settings are right.
How PeppolKit helps
For every paid Shopify order, PeppolKit creates an invoice with the right VAT, validates it against the official EN 16931 and Peppol BIS 3.0 rules and sends it through a certified access point to your business customers. Credit notes for refunds go along automatically, and invoices are in Dutch, French or English depending on your customer. Sending over Peppol is included in every plan, with no per-invoice fee. See pricing.
Frequently asked questions
Do I also have to send e-invoices to consumers?
No. The obligation only covers invoices between businesses (B2B). Consumers get their invoice as they do now, for example as a PDF by email.
Is a PDF by email still fine for Belgian business customers?
Not for domestic B2B invoices between Belgian VAT-registered businesses. Since 1 January 2026 that must be a structured e-invoice, in practice over Peppol. You can still send a PDF alongside it.
Does the obligation apply to a Dutch online store?
A Dutch store without a fixed establishment in Belgium is in principle not covered. Your Belgian business customers must be able to receive e-invoices, though, and will increasingly ask for them. If in doubt, talk to your accountant.
What are the fines?
Fines have applied since April 2026: €1,500 for a first offence, €3,000 for a second and €5,000 for each one after that.
Do I also need to be able to receive e-invoices?
Yes. Every Belgian VAT-registered business covered by the obligation must be able to receive e-invoices over Peppol, for example from your suppliers. This is usually handled through your accounting software.
What does PeppolKit do here?
For every paid Shopify order, PeppolKit creates a correct invoice and sends it over the Peppol network to your business customers. Credit notes for refunds go along automatically.
Ready for e-invoicing in Belgium.
Install PeppolKit and send your business customers a correct Peppol invoice from now on.
Install in Shopify Start free with 10 invoices a month.A summary for orientation, not tax advice. For your own situation, check with the Belgian FPS Finance or your accountant.