B2B vs B2C e-invoicing in Belgium: which channel?
Decision table for Belgian businesses: when Peppol structured e-invoicing is required, when PDF or email remains fine, and how mixed B2B/B2C firms should split flows.
Updated
- Belgium
B2C invoices in Belgium stay on the usual consumer channel (PDF, email, till). The 2026 structured e-invoicing duty is a B2B rule: Peppol for in-scope company-to-company invoices, not for private households.
One question per invoice
Belgian structured e-invoicing from 2026 is a B2B channel rule, not a ban on PDF everywhere. For each invoice, ask: is this in-scope domestic B2B between covered VAT-liable parties? Scope details: obligation guide.
This article is the channel decision table for pure B2B, pure B2C, and mixed businesses.
Decision table
| Customer type | Typical Belgian example | Structured Peppol required? | PDF / email still fine? |
|---|---|---|---|
| B2B in scope | Belgian VAT-liable company buying your services | Yes for domestic in-scope flows | As companion copy only |
| B2C | Private consumer, household | No (mandate does not target this) | Yes, usual consumer channel |
| Mixed day | Same shop: company account + walk-in consumer | Split by counterparty | Peppol for B2B; PDF/email for consumers |
| Out-of-scope counterparty | Buyer not covered by the Belgian structured mandate | Follow official scope, not habit | Often yes until scope says otherwise |
| Incoming purchases | Your Belgian VAT-liable suppliers | You must be able to receive structured | Do not rely on supplier PDF-only |
"Fine" means the structured B2B mandate does not force Peppol. Classic VAT invoice content rules can still apply.
- B2B vs B2C channel
B2B (business customer, VAT-liable) uses structured Peppol when the Belgian mandate applies. B2C (private consumer) keeps PDF, email, or till processes.
B2B invoices in 2026
For in-scope domestic B2B, the invoice itself must travel as structured data, usually UBL on Peppol. That is the core of the 2026 obligation.
| B2B control | Practice |
|---|---|
| Outbound | Default channel is Peppol, not email-PDF |
| Inbound | You must receive structured invoices from in-scope suppliers |
| Identity | Lookup the buyer (scheme 0208) before first send |
| Corrections | Credit notes on the same structured path |
| Evidence | Delivery status and archive of the structured original |
Invoice amount does not create a PDF exception. A 80 EUR company invoice and a 8 000 EUR company invoice follow the same channel rule. Missing send or receive capability is the risk track in penalties.
A PDF companion for the site manager or the archive folder is fine. PDF as the only B2B original is not, when the mandate applies. Format detail: PDF versus structured invoice.
Pure B2B businesses
If almost all customers are Belgian VAT-liable companies:
- Make Peppol the default outbound channel.
- Look up each new customer (participant lookup).
- Keep PDF as a human-readable companion (PDF vs structured).
- Complete the 2026 readiness checklist for send and receive.
Do not invent a "small B2B" PDF exception. Invoice size does not replace the channel rule.
Pure B2C businesses
If you only invoice consumers:
- Continue consumer-friendly channels (PDF, portal, email, or till processes as applicable).
- Still prepare to receive structured supplier invoices when those suppliers are in scope (franchise / receive playbook if outbound VAT treatment differs).
- Register Peppol for inbound even if you rarely send B2B invoices.
Mixed B2B / B2C businesses
| Control | Practice |
|---|---|
| Master data flag | Mark each customer as consumer vs VAT-liable business |
| Billing rule | Route B2B to Peppol; keep B2C on the consumer channel |
| Staff script | "Company invoice" triggers VAT ID + Peppol path |
| Reporting | Track % of B2B still leaving as PDF-only (should trend to zero) |
Common failure mode: one email template for everyone. Split templates and defaults by customer type.
Quick decision tree
- Is the buyer a private consumer? → PDF/email (or your consumer process) is usually enough.
- Is the buyer a Belgian VAT-liable business in scope? → Structured Peppol for the invoice.
- Unsure about the buyer type? → Collect VAT / enterprise number before invoicing; do not guess.
- Is this a purchase from an in-scope supplier? → You need inbound Peppol regardless of your sales mix.
Worked example
Atelier Nord invoices a household for a boiler repair: PDF by email, consumer mentions, no Peppol. The same week it invoices Studio Berg SRL for a shop fit-out: structured Peppol invoice, PDF only as a site copy. A Belgian timber supplier invoices Atelier Nord on Peppol: inbound must work even on a day that was mostly B2C sales.
FAQ
Is Peppol required for B2C invoices in Belgium?
No. Private consumers stay on PDF, email, portal, or till processes. The 2026 structured duty targets in-scope B2B.
When is Peppol required for B2B?
For domestic invoices between Belgian VAT-liable parties in scope, from 1 January 2026. Send and receive both apply.
Can I email a PDF to a Belgian company?
As a companion copy, yes. As the only original for an in-scope B2B invoice, no.
What if I only sell to consumers?
Keep the consumer channel for sales. Still plan Peppol receive if your suppliers are in scope.
Does invoice amount change the channel?
No. A small company invoice follows the same B2B rule as a large one.
How do mixed shops decide per invoice?
Flag each customer as consumer or VAT-liable business. Route B2B to Peppol and B2C to the consumer process. Do not guess.
Are credit notes in the same split?
Yes. A B2B credit note follows the structured path. A consumer correction stays on the consumer channel.