E invoicing via Peppol: the mistakes you really must avoid
23/03/2026
Share this article
Until recently, invoices were often sent by post or as a PDF via email. With the introduction of the Belgian e invoicing mandate, that method has fundamentally changed. Since 1 January 2026, invoices between Belgian VAT liable companies must, in principle, be sent and received via Peppol.
Although companies in practice often focus on the IT technical implementation of e invoicing, the main risk usually lies in the content of the invoice.
In this article, we explain why correct Peppol codes are crucial and how to apply them correctly.
Why are correct Peppol codes crucial?
Peppol codes are an integral part of the invoice and indicate which VAT treatment is applied. They are therefore essential for correctly processing your invoices.
Using incorrect Peppol codes can have significant consequences. When an electronic invoice is considered incorrect by the tax authorities, this may lead to VAT corrections, fines, and even the loss of VAT deduction.
Although failing to comply with the e invoicing obligation already entails sanctions, the tax consequences of incorrect VAT treatment are often even more severe.
How do you choose the right Peppol code?
The Belgian legislator has not explicitly defined which Peppol code corresponds to which VAT treatment. In consultation with the Belgian VAT authorities, agreements have now been made that provide clarity on the correct use of the codes.
| Peppol code | VAT treatment |
| S | Domestic sales of goods or services at the 6%, 12%, or 21% rate |
| Z | Domestic sales of goods or services at the 0% rate |
| AE | Domestic sales subject to reverse charge (e.g., art. 20 Royal Decree No. 1) |
| K | Intra‑Community supplies of goods or services |
| G | Export transactions |
| E | Domestic VAT exemptions |
| O | Transactions outside the VAT scope – Due to the impossibility of adding VAT numbers, the use of Peppol code E is temporarily allowed for combinations of different Peppol codes on the same invoice |
Recently, additional publications have been released that clarify how the VAT margin scheme, the sale of recovered materials, the reverse charge, and the 0% VAT rate should be applied.
Important to remember: not every situation has been fully clarified today. Always stay alert for new guidelines and publications.
Our PKF BOFIDI experts are here to help
Our specialized team provides full guidance on both the IT technical and tax aspects of e invoicing. Whether you have questions about Peppol codes or other components of electronic invoicing, we advise and support you to ensure your electronic invoices are fully correct — both technically and fiscally.
Do you have questions or want guidance? Contact our experts.
This article was written by Chiara Saenen.