Three-Month Tolerance Period for Mandatory E-Invoicing in Belgium Starting January 2026

• Mandatory e-invoicing between Belgian VAT-registered businesses starts January 1, 2026.
• A three-month tolerance period (no sanctions) will apply for breaches related to the new e-invoicing obligation, provided companies can show timely and reasonable preparation.
• The tolerance covers technical or system-related issues preventing compliant e-invoicing, but companies must still fulfill invoicing obligations by alternative means.
• No general postponement will be granted; only companies making genuine efforts to comply will benefit from the tolerance.
• Each case will be assessed individually, and the aim is to encourage timely compliance without delaying the benefits of e-invoicing.

Source: financien.belgium.be

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.

---

---