E-invoicing and Peppol
A PDF by email is not an e-invoice. An e-invoice is a structured file that the recipient's bookkeeping reads without retyping. Below is what is required per country, what TelMaar does today and what it does not.
Belgium: mandatory since 1 January 2026
VAT-registered businesses established in Belgium must since that date exchange structured e-invoices with other Belgian VAT-registered businesses. The network is Peppol, the format Peppol BIS Billing 3.0. There are two obligations: being able to send and being able to receive. It does not apply to invoices to private individuals.
The Netherlands: to government yes, between businesses not yet
Invoicing the Dutch government has been electronic for years, through Digipoort and Peppol, and more local authorities now ask for it too. For invoices between businesses there is no legal obligation yet. The direction is clear though: the European ViDA agreements point towards structured invoicing.
When it already affects you
If you supply a Belgian business you fall under the Belgian rules, even when you are based in the Netherlands. Many Belgian buyers now only accept an e-invoice via Peppol. Today that is the most common reason a Dutch entrepreneur needs Peppol.
What TelMaar does here
- Create a UBL 2.1 invoice to the European standard EN 16931, profile Peppol BIS Billing 3.0, which you can download and hand to your client or your Peppol provider.
- Look up a recipient's Peppol address, so you know whether and where that party can receive an e-invoice.
What it does not do yet
Sending ACROSS the Peppol network is not in TelMaar yet. That requires an accredited access point, with a contract and a certificate. Once that is in place it is a matter of handing over this file, not of starting again.
Sources and date checked
Checked on 11 October 2026. The Belgian obligation is set out in the act of 6 February 2024 and the royal decree of 8 July 2025; the Peppol authority in Belgium is BOSA. We read this at trade bodies and service providers, not at the FOD Financien itself. If it concerns your own obligation or a penalty, check it with the FOD Financien or BOSA.
More on what an e-invoice actually is can be found in our article on e-invoicing and Peppol. Blog
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