Belgium to Enforce Mandatory B2B E-Invoicing by 2026 with Penalties for Non-Compliance

• Belgium mandates B2B e-invoicing from January 1, 2026
• The standard format is Peppol BIS UBL, with alternatives allowed by agreement and EU compliance
• All VAT-registered businesses must send and receive e-invoices
• Penalties for non-compliance start at 1500 euros, rising to 5000 euros for repeated offenses
• The decree also covers VAT grouping, rounding rules, and guidance on self-billing
• Peppol BIS UBL is confirmed as the default format under EU norm EN 16931
• Businesses using Peppol-compliant systems will meet requirements
• Alternative formats are allowed if both parties agree and meet EU standards
• Fixed-penalty regime introduced for non-compliance with technical capacity
• Other invoicing penalties remain in force
• The decree addresses VAT grouping and rounding rules
• Further guidance expected on self-billing and one-sided readiness
• Important milestones include announcements and expansions of e-invoicing mandates from 2021 to 2025
• Belgium aims to reduce VAT fraud and recover part of the VAT gap
• Early technical preparation is advised for businesses

Source: fiscal-requirements.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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