- Belgian tax authorities issued a Royal Decree on mandatory electronic invoicing for B2B transactions starting 1 January 2026
- Applies to Belgian-established businesses with the place of supply in Belgium, unless fully VAT-exempt
- Recipients must be VAT-registered in Belgium
- eInvoices must be transmitted via the Peppol network using the 4-corner model
- From 2028, eReporting will be added using the Peppol 5-corner model
- Alternative formats allowed if both parties agree and comply with EU standard EN16931
- Penalties for non-compliance: first offence 1500 euros, second offence 3000 euros, third and subsequent offences 5000 euros
- 3-month grace period for adapting after an initial warning
- VAT rounding allowed only on the invoice total, not per line
Source: pincvision.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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