Peppol is an international network for the exchange of electronic invoices between companies (B2B), as well as with public authorities (B2G).
Once all parties are connected to Peppol, invoicing becomes automatic, reliable and error-free.
Peppol legislation
Since 1 January 2026, e-invoicing has been mandatory for B2B invoicing between all businesses established in Belgium.
Who is it for?
All invoicing between businesses established in Belgium (B2B), with a few exceptions.
What does it mean?
Businesses concerned must use the “Structured Electronic Invoice” (SEI), in accordance with the European Standard (EN 16931-1:2017+A1:2019). Since 1 January 2026, they must be able to both send and receive structured electronic invoices.
How will it work?
The standard format is PeppolBISv3, via the Peppol network. Another format may be used by mutual agreement, provided it complies with the European Standard.
GS1 EDI formats as a dual approach
Harmonised Order To Cash (HO2C v3, UN/EDIFACT D01B EAN11) complies with the European Standard and can currently still be used as an alternative, subject to the explicit agreement of both parties. This legislation is a first step: electronic reporting will follow at a later stage. Once this happens, alternatives such as HO2C will probably be phased out and everyone will switch to Peppol.
Sending invoices by department or location? Use a GLN
Does your organisation have a single company number (CBE), but you want invoices to be sent to different recipients, for example by department, location or invoice type? In that case, you need a Global Location Number (GLN).
| Scenario | Voorbeeld |
| Invoice departments separately | A city has several accounting departments but only one CBE number: each department receives its own GLN (CBE A – GLN A/B/C). |
| Different invoice types | A company receives invoices for its own expenses as well as invoices for goods purchased for resale: each type has a separate recipient identified by a specific GLN. |
What role plays GS1 regarding Peppol?
GS1 Belgilux participates in the European CEN/TC 434/WG 1 Core semantic datamodel working group. This group reviews and improves the European Standard to better meet the needs of B2B applications. All requirements and needs of the FMCG/Retail sector have been taken into account in this process. The revision, which includes around 30 changes and additions, has been submitted for a European vote and will become legally binding after publication, which is expected in autumn 2026.
This depends on how you register.
- If you register with your company number (CBE):
In this case, you do not need to inform your partners. They can find your details in the directory. - If you register with your company number and additional identifiers (such as a GLN or LEI):
Then it’s important to inform your partners that you want to receive invoices on a specific identifier, different from your KBO number.
For most recipients, the company number (CBE) is enough.
However, in some cases, the CBE number alone is not sufficient to ensure that the invoice reaches the correct recipient.
Below are a few examples to explain this:
| Scenario | Example |
| Departments that need to be invoiced separately | A city has several accounting departments.
|
| Different types of invoices | A company issues both invoices for internal costs and for goods for resale.
|
Within the Peppol network, there are two types of identifiers offered by GS1 that you can use:
With Peppol invoicing, you can send invoices from a specific GLN, for example, one from a particular department or location. You can also include other GS1 identifiers (such as a GTIN, GRAI, SSCC or S-GTIN) to accurately identify individual products or logistic units in the invoice.
In the video below, we explain how to use these GS1 identifiers correctly in your Peppol invoice.
No, the Peppol directory is the only source.
This depends on several factors, such as how the accounting will be organised and which company numbers (KBO) will remain active.
That’s why we kindly ask you to contact us at support@gs1belu.org.
- Visite the website of the NBN.
- Log in or create an account.
- Once you're logged in, you will see 'the standards catalogue'. Search for EN 16931.
- Download the document in the language of your choice. This is free of charge.
- A second document, the erratum, will be downloaded automatically as well.
Please note that this document is personalised and may not be shared.
We recommend downloading the document in English, as the syntax on the OpenPeppol website is only available in English.
Harmonised Order To Cash, or HO2C v3 (UN/EDIFACT D01B EAN11), the EDI standard from GS1 Belgilux, is fully aligned with the European standard and can, for now, still be used as an alternative.
However, this new legislation is only the first step towards a broader rollout of electronic reporting. At a later stage, at a date that has not yet been set, this type of reporting will become mandatory. From that moment on, it will likely no longer be possible to use alternatives such as HO2C. All organisations will then need to switch to the Peppol platform.
Questions regarding GLN and Peppol
If your organisation wants to send or receive invoices by department or by type of invoice (such as internal costs versus products for resale), you’ll need to use a Global Location Number (GLN). This is important if your organisation has one company number but still wants to point invoices to different recipients.
No, we’ll adjust your package for you.
If you first order 10 GLNs and later need more, we’ll upgrade your package to 100 GLNs.
Check out the prices.
You can find more information about your GLNs via My GS1.
| My contracts | My Location Manager |
| In this tool, you’ll find an overview of your contract and the GLN licences linked to it. | With this tool, you can identify each GLN in a unique way by adding:
|
GS1 is not a Peppol register. GS1 therefore does not forward this information.
If you wish to use a GLN as an EndPointID, you must provide this GLN to your Peppol Service Provider (PSP).
The PSP will then be responsible for publishing your GLN in the Peppol Directory under code 0088, as well as for publishing the document types you support.
The video below provides more information about GS1 identifiers within Peppol invoicing.