VAT deductibility and Peppol: the legal risk nobody is measuring

You still receive PDF invoices from some of your suppliers. Can you still deduct VAT? The question, raised publicly by the Institute of Accountants and Tax Consultants of Belgium (OECCBB) in December 2025, remains partly open - and constitutes a real risk for companies that have not anticipated it.

The legal principle: a compliant invoice is required for deduction

Belgian VAT law is clear on one fundamental point: to exercise the right to deduct VAT, the taxable person must have a regular invoice (Article 3, §1, 1° of Royal Decree No. 3). Since January 1st, 2026, a regular B2B invoice must be a structured electronic invoice transmitted through the Peppol network. A PDF sent by email is no longer a regular invoice in the legal sense.

In theory, this means an invoice received as a PDF since January 1st, 2026 should not allow VAT deduction. A position that alarms accountants.

The OECCBB position

In its statement of December 19, 2025, the Institute of Accountants and Tax Consultants of Belgium described the situation as major legal uncertainty. The organization asks: « How are businesses supposed to operate when some suppliers still do not issue invoices in the correct format, while the invoice determines payments, accounting, and VAT deductibility? »

The OECCBB notes that the tax administration invokes the European principle of « substance over form » - substance over form - to suggest that a non-compliant invoice might still allow VAT deduction. However, this position relies on administrative FAQs, not on a legal text. It is not a solid legal guarantee.

What this means for you as a buyer

If you receive PDF invoices from non-compliant suppliers, you are exposed to risk during a tax audit. In theory, the administration could challenge your right to deduct VAT on those invoices. In practice, early-2026 tolerance and the substance over form principle reduce this risk in the short term - but they do not eliminate it.

Practical recommendations

• Document suppliers who do not yet send you Peppol invoices
• Send them a formal email asking them to become compliant
• Keep proof of these steps in case of a tax audit
• Consult your accountant on how to handle these invoices in your VAT return

What this means for you as a seller

If you still send PDFs to your Belgian B2B clients, you expose them to this deductibility risk yourself. Some large accounts have already started refusing PDF invoices or formally requesting Peppol invoicing. Your commercial relationship depends on it.

The solution: get compliant now

The best protection against this legal risk is simple: issue and receive compliant Peppol invoices. PepperHub ensures every invoice sent is automatically validated before transmission - EN 16931 compliant format, transmission through the certified Peppol network. No doubt about deductibility. No rejection risk.