Key takeaways
- Since 1 January 2026, every taxable person established in Belgium must be able to receive structured e-invoices in B2B.
- The ability to receive is near-universal: even businesses under the VAT exemption must at least be able to receive.
- A PDF received by email is not enough: the invoice must be structured, in the Peppol BIS Billing 3.0 format (UBL 2.1).
- Receiving means being reachable on the Peppol network through an access point and a Peppol identifier (the 0208 scheme in Belgium).
Receiving structured e-invoices: what the law requires
The obligation is dated and it almost certainly applies to you. Since 1 January 2026, every VAT taxable person established in Belgium must be able to receive structured e-invoices for its business-to-business (B2B) transactions. Attention often falls on issuing, but receiving is the broadest side of the reform: a supplier in scope will send you a structured invoice, and you must be able to receive it.
The legal basis is the Law of 6 February 2024 amending the VAT Code, published in the Belgian Official Gazette (Moniteur belge) on 20 February 2024. The text mandates structured e-invoicing between taxable persons, for both issuing and receiving, from 1 January 2026.
This article deals specifically with receiving: who must be able to receive, what "structured" means in practice, how receiving works over the Peppol network and how to set it up. For the general framework of the mandate, read Peppol in Belgium: the B2B mandate on 1 January 2026.
Who must be able to receive
The principle is simple: if you hold an active Belgian VAT number, you must be able to receive structured e-invoices from your suppliers. Receiving is the common denominator of the reform, the part that touches the largest number of businesses.
One frequently misunderstood point is worth stressing: the small-business VAT exemption (annual turnover not exceeding 25,000 euro) does not exempt you from receiving. A business that, because of its regime, does not issue structured invoices must still be able to receive them. The same holds for several categories relieved of the obligation to issue: that relief does not automatically extend to receiving, which remains widely expected of any active business.
In other words, the question is less "am I required to send structured invoices?" than "can I receive one today?". For most SMEs, the answer should already be yes.
Structured receiving or a PDF: what changes
The difference between receiving a PDF and receiving a Peppol invoice is not about the look of the document, but about what your software can do with it. The table below sums up the gap.
| PDF received by email | Structured Peppol invoice | |
|---|---|---|
| Meets the receiving obligation | ||
| Read automatically by software | ||
| Integrated with no manual re-keying | ||
| Checks and validation on arrival | None | Automatic |
| Traceable end-to-end delivery |
Receiving a structured invoice removes re-keying: the data arrives ready to use, ready to be matched against a purchase order or a payment. That is where receiving stops being a constraint and becomes concrete time saved in processing your supplier invoices.
How receiving works over the Peppol network
Receiving a structured invoice does not happen inbox to inbox: it goes through the Peppol network, built on a four-corner model. You (the recipient) and your supplier (the sender) are each connected to the network through an access point. The sender hands the invoice to their access point, which passes it to yours, which delivers it into your software.
For that routing to reach you, you must be reachable on the network. That means two things: being connected through an access point, and being published in the network directory (SMP/SML) with a Peppol identifier. In Belgium, that identifier uses the 0208 scheme, which designates your enterprise number (Crossroads Bank for Enterprises). That address is what your suppliers use to reach you. To learn more, see The Peppol identifier: what it is for and how to get it.
receiving mandatory
in B2B for established taxable persons
expected format
compliant with EN 16931 (UBL 2.1)
Belgian scheme
designates your enterprise number
Setting up receiving, step by step
Good news: setting up is configuration work, not an IT project. Compliant software and a connection to the network are enough. Here is the logical order of the steps.
- 1
Check your enterprise number
Step 1Make sure your Crossroads Bank for Enterprises number is active and correct: it is the basis of your Peppol identifier.
- 2
Choose Peppol-connected software
Step 2Pick a tool that receives, validates and integrates Peppol BIS invoices, directly or through an access point.
- 3
Register on the network
Step 3The access point publishes your Peppol identifier in the directory: your suppliers can then send you their invoices.
- 4
Receive and process your invoices
Step 4Incoming invoices arrive in your software, checked and ready to be matched against your orders and payments.
One practical detail matters: a business can be registered on only one receiving access point at a time. If you switch tools, your new provider takes over the registration. Your suppliers have nothing to do: the network routes the invoice to your active access point.
Receive your supplier invoices without touching XML
YouInv makes you reachable on the Peppol network, receives your suppliers' invoices in the Peppol BIS format, validates them and integrates them automatically.
What receiving changes for your SME
Legally, the requirement is clear: you must be able to receive a structured e-invoice today. In practice, the point is not to be the link that blocks the chain. A compliant supplier will issue its invoice in the Peppol BIS format; if it cannot reach you because your side is not connected, it is your own processing that falls behind.
That widens the criteria for choosing your tool. It is no longer enough for software to issue neat invoices: it must also be able to receive, validate and integrate them. That is the first thing to check when choosing or updating your solution. To prepare your full transition, see Getting ready for e-invoicing in 2026.
Further reading
- Peppol in Belgium: the B2B mandate on 1 January 2026: who is in scope and from when.
- Understanding the Peppol network in 5 minutes: the four-corner model and the role of access points.
- Peppol access point: what it is for and how to connect: the link that makes you reachable.
The official sources are authoritative: the text of the Law of 6 February 2024 (Justel, Moniteur belge) and the official Belgian e-invoicing portal.
Am I required to receive e-invoices in Belgium?
Yes. Since 1 January 2026, every VAT taxable person established in Belgium must be able to receive structured e-invoices for its B2B transactions. This ability to receive is the common baseline of the mandate: it applies to virtually every active business.
Does an SME under the VAT exemption scheme still have to be able to receive e-invoices?
Yes. The small-business VAT exemption (annual turnover not exceeding 25,000 euro) does not remove the receiving obligation. Those businesses must at least be able to receive a structured e-invoice from their suppliers.
Is a PDF received by email enough to meet the receiving obligation?
No. The law requires a structured, machine-readable e-invoice compliant with the EN 16931 standard; in Belgium, the reference format is Peppol BIS Billing 3.0 (UBL 2.1). A PDF, even received by email, is not a structured invoice and does not satisfy the obligation.
How do I receive an invoice in the Peppol BIS format?
You must be connected to the Peppol network through an access point and registered with your Peppol identifier. Compliant invoicing software then receives your suppliers' invoices, validates them and integrates them automatically, with no XML file to handle.
What does it take to be reachable on the Peppol network?
You need an access point that registers you on the network and publishes your Peppol identifier in the directory (SMP/SML). In Belgium, that identifier uses the 0208 scheme, which designates your enterprise number. Your suppliers can then send you their invoices.
From when is receiving mandatory?
Since 1 January 2026. The Law of 6 February 2024, published in the Belgian Official Gazette (Moniteur belge) on 20 February 2024, sets that date for both issuing and receiving structured e-invoices in B2B.
