- Royal decree published on 14 July 2025 confirms Belgian e-invoicing mandate standards
- Effective date for mandatory e-invoicing is 1 January 2026
- PEPPOL network confirmed as default framework for e-invoice transmission
- E-invoices must adhere to European standard EN16931
- Alternative formats allowed if compliant with European standard and agreed by all parties
- PEPPOL network likely to be used for future digital reporting starting in 2028
- Rounding rules change: only allowed on total VAT amount, not line items
- New penalties for noncompliance with technical requirements for PEPPOL BIS e-invoices
- Penalties: EUR 1,500 for first offense, EUR 3,000 for second, EUR 5,000 for subsequent offenses
- Three-month grace period for businesses to comply before penalties are enforced
- Deloitte Belgium notes formal confirmation of PEPPOL BIS adoption and advises businesses to assess impact of rounding changes
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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