Peppol Invoicing: Legal Risks of Automation and Lack of Timely and Correct Invoice Protest

De Tijd warned on January 10 about the risks of fraud through sending fake invoices via the Peppol network (Valse e-factuur versturen blijkt niet zo moeilijk: zo voorkomt u dat uw bedrijf slachtoffer wordt | De Tijd). However, vigilance is also required for bona fide invoices.

The Legal Framework

On January 1, 2026, electronic invoicing via Peppol became mandatory for B2B transactions in Belgium. However, this digitalization brings with it a legal risk that many businesses underestimate: the danger of tacit acceptance through automation and the absence of invoice protest.

Article 8.11 of the Civil Code stipulates that an invoice that is not disputed within a reasonable period serves as evidence against the business. In the absence of a timely response, tacit acceptance is presumed, after which the business must often provide the difficult proof that the invoice was unjustified.

Moreover, a court may, on the basis of this same legal article, order the production of the accounts to verify whether a purchase invoice was recorded or not.

The Danger of Automatic Processing

Although the Peppol network offers a standardized "Invoice Response" functionality, few accounting software packages fully support this functionality. This means that businesses cannot rely on an automated protest mechanism, while at the same time being confronted with invoices that are either not intended for them or do not correspond to the services or goods delivered.

In addition, the software allows the accountant to automatically process an incoming Peppol invoice and record it in the accounts, which may be interpreted by a judge as implicit acceptance of the invoice.

Added to this, as De Tijd also noted, the system proves vulnerable to fraud. Weak verification during the registration process enables fraudsters to claim legitimate business identities, register with the VAT number of an existing company, and then send fake invoices in the name of that company.

What Should a Business Do?

Despite digitalization, the traditional legal requirements remain fully in force.

False or incorrect invoices must be protested in writing, with reasons, and within a reasonable (or contractually agreed) period, taking into account any contractual formal requirements. Protest by registered letter is strongly recommended, as this makes both dispatch and receipt demonstrable.

In addition, internal controls must be strengthened. Clear agreements with the accountant can prevent Peppol invoices from being recorded without validation. There must be an approval workflow before final accounting processing.

If you have any questions about this, or if you are confronted with false or incorrect invoices and need legal assistance, we are happy to help you.
Please do not hesitate to contactour office for specific advice tailored to your business.

Jeroen Lison

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