Peppol (Pan-European Public Procurement Online) is an international network for the electronic exchange of documents. Originally developed to improve communication between governments and businesses across Europe, it is now recognised globally as the standard for e-invoicing. The main goal is to ensure that invoices are sent and received securely, quickly, and without errors.
The system operates through a secure infrastructure, where companies register via a Peppol Access Point, such as ING Invoice Manager. This access point acts as a digital post office, ensuring that e-invoices are delivered correctly. Since all connected businesses operate within the same network, invoices can be automatically processed into the recipient’s invoicing system, eliminating the need for manual input. This reduces administrative errors and speeds up both the invoicing process and payment timelines.
Want to know how to send Peppol invoices yourself and what you need to get started? Check out our step-by-step guide on how to use e-invoicing via ING Invoice Manager.
"}},{"componentType":"sectionTitle","title":"What qualifies as an e-invoice?"},{"componentType":"paragraph","richBody":{"value":"Many entrepreneurs assume that a PDF invoice sent via email qualifies as an electronic invoice, but this is incorrect. A true electronic invoice (e-invoice) is automatically generated, transmitted, and processed through a secure system like Peppol. It can be directly integrated into the recipient’s invoicing system without human intervention. With the mandatory introduction of Peppol, e-invoicing will become the standard for business-to-business (B2B) invoicing. Only for private customers, invoicing via email and post remains possible.
However, this does not necessarily mean that invoices will automatically be recorded in your accounting system—nor would that always be desirable. Entrepreneurs and accountants often prefer to review invoices before they are processed, for example, to verify amounts, VAT, or the accuracy of the goods or services delivered. A billing system acts as a key intermediary, ensuring that e-invoices are properly entered into accounting records, particularly for businesses that do not manage their own bookkeeping and rely on an accountant.
"}},{"componentType":"sectionTitle","title":"Who must use Peppol?"},{"componentType":"paragraph","richBody":{"value":"With e-invoicing now mandatory since the beginning of 2026, business owners subject to VAT in Belgium must use Peppol to send and receive invoices. Any company that supplies goods or services to other businesses must send and receive invoices exclusively through this platform. Other EU countries will implement similar regulations in the coming years, making Peppol the standard for business invoicing across the European Union.
The requirement applies to all VAT-registered businesses, including large corporations, self-employed professionals, and small businesses. If you still issue invoices manually, it is important to switch to Peppol before the deadline. Invoices that are not sent via Peppol will no longer be legally valid from 2026. In some cases, failing to issue an e-invoice may be considered equivalent to not issuing an invoice at all. This could lead to administrative issues, fines, payment delays, and disputes with clients who require a legally valid invoice.
Fortunately, switching to e-invoicing does not have to be complicated. Find out how to make the transition smoothly and efficiently with our expert tips.
"}},{"componentType":"sectionTitle","title":"Does the obligation also apply to consumer invoices?"},{"componentType":"paragraph","richBody":{"value":"The requirement to use Peppol applies exclusively to B2B invoicing, meaning transactions between businesses. This includes both outgoing invoices (those you issue to customers) and incoming invoices (those received from suppliers). For example, your electricity or telecom invoices as a business will also be processed via Peppol. If your supplier is subject to Belgian VAT, they must also use e-invoicing. From January 2026, you must be prepared to receive and process structured electronic invoices via Peppol, even if you do not send many invoices yourself.
For consumer transactions (B2C), there is no obligation to use Peppol. You can still issue invoices to private customers as you do today. ING Invoice Manager offers a flexible solution that supports all invoicing methods, allowing you to comply with mandatory e-invoicing via Peppol while still retaining traditional invoicing options (such as sending invoices via post, registered mail, email, or PDF).
"}},{"componentType":"sectionTitle","title":"What if you have international customers?"},{"componentType":"paragraph","richBody":{"value":"If you send invoices to clients outside Belgium, whether Peppol is required depends on that country’s regulations. By 2030, e-invoicing will become the standard across the European Union, but until then, the obligation only applies to Belgian VAT-registered businesses. This means you can voluntarily use Peppol for international invoices, provided that both you and your customer are connected to the Peppol network.
"}},{"componentType":"sectionTitle","title":"What is the difference between Peppol and Mercurius?"},{"componentType":"paragraph","richBody":{"value":"Both Peppol and Mercurius are e-invoicing platforms, but they serve different purposes. Peppol is an international network that enables businesses and governments to send and receive e-invoices securely and in a standardised format. Mercurius, on the other hand, is a Belgian government platform specifically designed to process invoices sent from businesses to public authorities. It tracks invoice status updates but is considered a temporary solution. The Belgian government encourages businesses to adopt a future-proof invoicing tool that supports Peppol for long-term efficiency.
"}},{"componentType":"highlight","title":"Easier invoicing with Peppol?","richBody":{"value":"With an ING business account, you get free access to ING Invoice Manager. This smart invoicing tool lets you send and receive electronic invoices with ease. The standard version is fully compliant with the new regulations, ensuring you meet the invoicing standards while saving valuable time.
Thanks to its seamless integration with your ING business account, you can get started right away - without extra hassle. And when it comes to hassle, say goodbye to lost receipts. ING Invoice Manager keeps all your invoices and receipts in one place, ready to be shared effortlessly with your accountant. Less paperwork, more focus on your business!
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