Peppol e-invoicing in Belgium for agencies

Does your agency have to send Peppol invoices? Since 1 January 2026, yes, when your agency is established in Belgium and the client is a Belgian VAT-registered business. A PDF by email no longer counts. Sumhour makes the Peppol BIS 3.0 file from every sent invoice; sending it over the Peppol network from inside Sumhour is not live yet, so today you upload it in your Peppol provider’s portal.

Checked against the Belgian government’s e-invoicing pages on November 5, 2026. This page explains the rules; it is not tax advice.

Who it covers

• Every business established in Belgium with an active VAT number, for invoices to other Belgian VAT-registered businesses. Small businesses under the €25,000 exemption scheme are included.
• The invoice goes over the Peppol network, in the Peppol BIS format. Two businesses may agree on another format only if it follows the European standard EN 16931.
• Invoices to public bodies have required e-invoicing since 1 March 2024.

Who it does not cover

• Invoices to private people. You still have to be able to receive e-invoices.
• Businesses abroad with no permanent establishment in Belgium, even when they have a Belgian VAT number. A UK or German agency billing a client in Brussels may still send over Peppol if the client agrees; being registered on Peppol counts as agreeing.
• Businesses that only make supplies exempt under Article 44 of the VAT Code.

Invoicing between EU countries follows from 2030, under the EU’s own e-invoicing rules.

The fines

For not having the technical means to send and receive structured e-invoices:

A repeat counts only when it is found at least three months after the previous fine (Royal Decree of 8 July 2025). The usual fines for missing or incomplete invoices still apply.

What Sumhour does today

Add your Peppol ID under Invoice settings, "E-invoices" (for a Belgian company, 0208 and your enterprise number, like 0208:0123456789), and the client’s under "E-invoice details". Every sent invoice for that client then also offers a "Peppol UBL" file, in Peppol BIS Billing 3.0 with both parties addressed by their Peppol IDs. Our build checks the files against the CEN EN 16931 and Peppol 3.0 rules.

Sending over the network is not live yet. Today you upload the file in your Peppol provider’s portal; sending from inside Sumhour through a certified access point comes next. If you are a Belgian agency, that means you still need a Peppol provider for now.

A worked example

Linden & Co in Brussels has the Peppol ID 0208:0451237862. Its deposit invoice INV-1040 for 7,200.00, built from the project’s payment schedule, is sent from Sumhour as usual. The invoice’s E-invoice panel then offers the Peppol UBL file next to the PDF, ready to upload.

See e-invoicing in Sumhour · Set it up in the guide

Questions

Does my agency have to send Peppol invoices?

Yes, if your agency is established in Belgium and has an active VAT number, for invoices to other Belgian VAT-registered businesses, since 1 January 2026. That includes small businesses under the €25,000 exemption scheme. Invoices to private people are not covered, and agencies abroad without a Belgian establishment are not covered either, even with a Belgian VAT number.

Is a PDF invoice by email still enough?

Not between two Belgian VAT-registered businesses. The invoice has to be a structured e-invoice exchanged over the Peppol network, in the Peppol BIS format. For private clients and clients abroad, a PDF or paper is still allowed.

What are the fines?

For not having the technical means to send and receive structured e-invoices: €1,500 the first time, €3,000 the second and €5,000 after that. A repeat counts only when found at least three months after the previous fine. The usual fines for missing or incomplete invoices still apply as well.

Can Sumhour send invoices over Peppol?

Not yet. Sumhour makes the Peppol BIS 3.0 file for every sent invoice once your Peppol ID and the client’s are filled in, checked against the CEN and Peppol rules. Today you upload that file in your Peppol provider’s portal; sending from inside Sumhour through a certified access point is the next step.

We only work for private clients. Does this affect us?

Your outgoing invoices to private people are not covered, but you still have to be able to receive structured e-invoices from your own suppliers, so you need a Peppol connection for incoming invoices.

Sources

• The duty since 2026, private clients and receiving:einvoice.belgium.be, read November 5, 2026.
• Who is covered and the exceptions (in Dutch):efactuur.belgium.be, read November 5, 2026.
• The fines (Royal Decree of 8 July 2025):einvoice.belgium.be FAQ, read November 5, 2026.

Also see e-invoicing in Germany (XRechnung and ZUGFeRD).