Missing a structured Peppol invoice: protect VAT deduction evidence without inventing compliance

Treat the missing format as an evidence problem

For a Belgian B2B transaction that falls within the structured e-invoicing obligation, the buyer should hold a regular structured invoice before exercising VAT deduction. A PDF, email or payment record may show that a transaction happened, but it does not automatically satisfy the invoice-format requirement. Separate three questions: whether the supply occurred, whether the VAT amount is materially correct and whether the invoice evidence meets the formal rule. Do not collapse those checks into a single paid or approved status.

Ask the supplier for a correction first

Record the supplier, invoice number, invoice date, amount, VAT treatment and the channel actually received. Ask the supplier to issue or resend the structured invoice and link the request to the accounting item. Avoid creating a replacement invoice on the buyer's side. If the supplier disputes the obligation, capture the reason and route it to the accountant instead of labelling the document compliant. A clear pending state protects both payment handling and later VAT review.

Substance over form is not an automatic shortcut

Belgian guidance notes a conditional substance-over-form exception when the material requirements are met. That is not a software default and not permission to ignore the structured-invoice obligation. Applying the exception requires a case-specific tax assessment and evidence. Keep contracts, delivery proof, payment evidence and correspondence, but mark them as supporting documents rather than silently converting them into a compliant invoice. The same workflow should also flag whether the business can technically receive structured invoices.

Keep the tax decision reviewable

The Belgian federal e-invoicing FAQ explains the regular-invoice requirement, the conditional exception and the possible administrative fine for lacking the technical means to receive. Store the source date, correction request, supplier response and the accountant's decision together. If the structured invoice later arrives, reconcile it to the pending item rather than booking a second cost or losing the earlier evidence trail.

Turn the decision into a controlled workflow

Do not leave this control in an isolated note. Record who checks the inputs, which source supports the decision, which exception requires human review and who confirms the final action. Enfin can bring customer, project, quote and invoice context together, while Alfie can prepare or execute actions within verified permissions. That is not a substitute for legal or tax advice, but it makes the contractor's control repeatable. Explore Enfin, review pricing, or discuss the workflow.