The Peppol tolerance period runs until March 31, 2026. The requirement for structured B2B e-invoicing has been in place since Jan. 1, 2026 (FPS Finance, 2023), but until March 31, the administration is temporarily applying more lenient enforcement.
For organizations that have not yet fully set up their invoice flows through Peppol, this is no longer a preparation question. It has become a compliance and process issue. And that affects not only IT, but also finance, internal control and cash flow.
In this blog, we explain what specifically the end of the Peppol tolerance period means and what organizations should do next.
What did the Peppol tolerance period entail?
Since January 1, 2026, Belgian VAT-registered companies must exchange their B2B invoices in a structured and electronic way via the Peppol network (FPS Finance, 2023). Those invoices must comply with European standard EN 16931 and be exchanged via a Peppol Access Point (CEN, 2017; OpenPeppol, s.d.).
The Peppol tolerance period meant that the administration was reluctant to impose sanctions until March 31, 2026, provided companies made demonstrable efforts to become compliant (FPS Finance, 2023).
Important: The legislature did not delay the requirement. The administration only temporarily applied more lenient enforcement.
What does the end of the Peppol tolerance period mean?
With the end of the Peppol tolerance period, there is no longer a transition phase.
In practice, that means:
- B2B invoices should be exchanged in a structured manner through Peppol.
- A pdf by e-mail does not meet the legal definition of electronic invoice (FPS Finance, 2023; Peppol Netherlands, s.d.).
- Organizations must be able to both send and receive over the network.
For many companies, little changes technically overnight. But administratively, things do change: this is no longer a project in preparation, but part of the regular compliance environment.
What happens if you are not yet connected?
When you are not yet connected to Peppol, you often see this:
- Invoices are still sent as PDFs.
- Received invoices are checked manually.
- Validation is done visually rather than through structured data.
That worked before Peppol 2026. The Peppol tolerance period runs until March 31, 2026. Beginning in April, full enforcement applies.
In addition, something more substantive comes into play.
Peppol invoices are structured data files that are automatically validated according to EN 16931 (CEN, 2017). Mandatory fields such as VAT number, date and amounts must be technically correctly constructed (Complyance, 2024).
Meaning:
- Inconsistencies in master data become immediately apparent.
- Subsequent manual corrections are less obvious.
- Rejected invoices can cause delays in processing and payment.
For finance, this possibly translates to impact on payment terms and DSO. The Peppol tolerance period provided temporary space to put this in order. That space is now more limited.
Specifically, what should you do now?
The end of the Peppol tolerance period does not require panic, but it does require focused action.
- Determine your current status
– Can you correctly receive, validate and process Peppol invoices within your existing processes?
– Are you sending through a Peppol Access Point?
– Can you receive and process Peppol invoices automatically? - Check your data quality
– Are VAT numbers and address information consistent?
– Are references provided correctly structured?
– Where are manual corrections taking place today? - Organize processing and control
– Is automatic validation set up properly?
– Is there a clear procedure for exceptions?
– Are deviations monitored?
Peppol itself is usually technically quick to activate. Structural stability depends on how data, validation and processing are set up.
Conclusion
The Peppol tolerance period marked a temporary transitional phase. The requirement for structured B2B e-invoicing has been in place since Jan. 1, 2026 (FPS Finance, 2023). For organizations that are not yet fully connected, this is not a technical completion point but an administrative moment: not only the link must be correct, but also the invoicing process as a whole.
Frequently Asked Questions
A temporary period until March 31, 2026 during which the administration applied enforcement flexibly, provided companies made demonstrable efforts.
All companies subject to VAT that exchange B2B invoices. B2C is excluded from the obligation (FPS Finance, 2023).
A pdf does not count as a structured electronic invoice. For organizations, this means that their processing processes must align with structured Peppol invoices.
Then you must modify your software or connect via a certified access point (OpenPeppol, s.d.; PeppolCheck, s.d.).
The obligation applies to Belgian companies subject to VAT. International trading partners notice this obligation indirectly, as they must also work through Peppol when invoicing Belgian companies (FPS Finance, 2023; eConnect, 2024).
