- Belgium mandates B2B e-invoicing via PEPPOL starting January 2026
- All VAT-registered businesses must use structured electronic invoices for B2B transactions
- Invoices must be sent via the PEPPOL network using EU standard EN 16931
- Alternative EU-compliant formats allowed with mutual consent, but PEPPOL support is mandatory
- VAT rounding allowed only on the total amount, not per line item
- Non-compliance with technical requirements results in escalating fines: 1500, 3000, 5000 euros
- Late or non-compliant invoices subject to existing VAT penalties
- Reform aligns Belgium with EU digital invoicing standards and enhances interoperability
- Encourages early adoption of PEPPOL to ensure compliance and avoid penalties
- Strengthens invoice standardization and minimizes VAT fraud risks
- Prepares for future real-time e-reporting requirements
Source: fiscal-requirements.com
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Briefing Document & Podcast: Belgium Mandatory B2B E-Invoicing – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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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