What Is Peppol BIS 3.0? The Belgian E-Invoicing Format Explained
How Peppol BIS 3.0 powers Belgium's B2B e-invoicing mandate — and what your business needs to know.
Belgium became the latest EU country to mandate B2B e-invoicing, effective January 1, 2026. All VAT-registered businesses in Belgium must now send and receive structured electronic invoices via the Peppol network using Peppol BIS 3.0. If you do business in or with Belgium, here is what you need to know.
What is Peppol BIS 3.0?
Peppol BIS 3.0 (Business Interoperability Specification) is an e-invoicing format based on UBL 2.1 (Universal Business Language) that complies with the European standard EN 16931. It is the standard used across the Peppol network for exchanging electronic invoices between businesses and government entities.
Unlike hybrid formats like ZUGFeRD or Factur-X that embed XML inside a PDF, Peppol BIS is a pure XML format. The invoice is a structured data file designed for automated processing — there is no human-readable PDF component. This is similar to XRechnung, which is also UBL 2.1-based.
| Format | UBL 2.1 XML |
| Standard | EN 16931 |
| Current version | Peppol BIS 3.0 |
| File type | .xml |
| Maintained by | OpenPeppol AISBL |
The Peppol network
Peppol (Pan-European Public Procurement OnLine) is a standardized network for exchanging business documents across borders. Think of it as a postal system for electronic invoices: senders and receivers connect through certified access points, and invoices are routed automatically based on participant identifiers.
Each business on the Peppol network has a Peppol Participant ID — a combination of a scheme identifier and a business number. For Belgian businesses, this is typically the KBO/BCE enterprise number (scheme 0208) or Belgian VAT number (scheme 9925). The sender's access point looks up the recipient's ID in the Peppol directory and delivers the invoice to the recipient's access point.
Over 300,000 organizations across 40+ countries are connected to Peppol. Belgium, the Netherlands, Norway, Sweden, and Denmark have the highest adoption rates in Europe.
The Belgian e-invoicing mandate
Belgium's B2B e-invoicing mandate took effect on January 1, 2026. Here are the key facts:
| Date | Milestone | Who is affected |
|---|---|---|
| 2017 | B2G e-invoicing via Peppol (voluntary, encouraged) | Federal government suppliers |
| Jan 1, 2026 | B2B e-invoicing mandatory for all businesses | All VAT-registered businesses in Belgium |
The mandate applies to all domestic B2B transactions between Belgian VAT-registered businesses. The required format is Peppol BIS 3.0, and invoices must be exchanged via the Peppol network. This means businesses need a connection to Peppol — either directly through a certified access point provider or through invoicing software that handles the connection.
Belgian VAT rates
Belgium applies four VAT rates. When creating a Peppol BIS invoice for a Belgian client, you must apply the correct rate for each line item:
| Rate | Name | Applies to |
|---|---|---|
| 21% | Normaal tarief / Taux normal | Most goods and services (default rate) |
| 12% | Verlaagd tarief / Taux réduit | Social housing, certain energy products, restaurants (food) |
| 6% | Verlaagd tarief / Taux réduit | Food, water, pharmaceuticals, books, newspapers, public transport |
| 0% | Vrijgesteld / Exonéré | Exports, intra-EU supplies, medical services, financial services |
Peppol BIS vs. XRechnung — what is the relationship?
Peppol BIS 3.0 and XRechnung are closely related. Both are based on UBL 2.1, both comply with EN 16931, and both produce pure XML output. The differences are in their scope and customization:
- Peppol BIS is international — It is the standard format across the Peppol network, used in Belgium, the Netherlands, Scandinavia, and other Peppol-connected countries. It follows OpenPeppol's rules and validation.
- XRechnung is German — It is Germany's national CIUS (Core Invoice Usage Specification) of EN 16931, with additional German-specific rules like the Leitweg-ID for government routing.
- Structurally similar — A system that processes one format can often handle the other with minor adjustments. NormaForm uses a shared UBL 2.1 builder internally for both formats.
For a detailed look at XRechnung, see our complete XRechnung guide.
Getting started with Peppol BIS
To create your first Peppol BIS invoice for a Belgian client:
- Enter your business details — company name, address, and VAT number
- Add your Belgian client with their company name, address, Belgian VAT number, and Peppol ID (typically their KBO/BCE number in format 0208:xxxxxxxxxx)
- Add line items with descriptions, quantities, unit prices, and the applicable Belgian VAT rate (21%, 12%, 6%, or 0%)
- NormaForm auto-selects Peppol BIS 3.0 as the format. Download the .xml file and submit it through your Peppol access point
NormaForm generates fully validated Peppol BIS 3.0 XML with correct UBL 2.1 structure, EN 16931 compliance, proper Peppol endpoint identifiers, and Belgian VAT handling.