Long-awaited Belgian Royal Decree on e-invoicing published: technical requirements finally legally anchored

Implementation Timeline and Conditions: Belgium will mandate the issuance of structured electronic invoices starting January 1, 2026. This requirement hinges on three conditions: the taxpayer must be established in Belgium, the recipient must provide their Belgian VAT number, and the transaction must occur within Belgium, excluding certain exempt transactions.
Technical Standards and Compliance: The Royal Decree specifies that Peppol BIS will be the standard format for structured e-invoices, with interoperability essential for the automatic exchange of invoices. Businesses must ensure they can send and receive Peppol BIS invoices by 2026, as this format will also be critical for future e-reporting requirements starting in 2028.
Penalties for Non-Compliance: New penalties will be imposed on businesses lacking the technical capabilities to issue and receive structured electronic invoices, starting at €1,500 for the first offense and escalating for subsequent violations. Taxpayers will have a three-month grace period to rectify compliance issues before facing increased penalties, while existing penalties for improperly issued invoices will still apply.

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Belgium publishes legislation providing further clarifications on e-invoicing obligations

Clarification of E-Invoicing Obligations: The royal decree, effective January 1, 2026, outlines mandatory e-invoicing requirements for taxpayers, emphasizing compliance with the ViDA directive and promoting efficiency in electronic reporting systems.
Technical Standards and Compliance: Peppol will be the default method for transmitting invoices, but parties may agree on alternative compliant methods. Taxpayers must maintain the technical capabilities to issue and receive invoices via Peppol.
Non-Compliance Penalties: Strict penalties for failing to meet e-invoicing requirements are introduced, starting at €1,500 for the first offense, with subsequent fines increasing to €5,000. Penalties can only be applied three months apart from previous violations.

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Belgium Sets 2026 Mandatory B2B E-Invoicing Rules with New Royal Decree

Belgium will implement mandatory B2B e-invoicing starting January 1, 2026.
Businesses must use structured electronic invoices that comply with EU standards.
VAT rounding rules will be stricter, requiring rounding only on the total amount.
Non-compliance will result in fines, starting at 1500 euros for the first offense.
The e-invoicing requirement is a step toward future mandatory e-reporting.