Tolerance Period of 3 months for E-Invoicing Implementation in Belgium

Belgium: tolerance in Q1 2026 for mandatory e-invoicing, go live remains 1 January 2026

Mandatory E-Invoicing Start Date: Belgium will implement mandatory structured electronic invoicing for B2B transactions starting January 1, 2026, using the Peppol BIS standard for automated processing. This requirement applies to VAT-liable businesses, emphasizing the transition to digital invoicing.
Q1 2026 Tolerance Period: The Belgian tax authorities announced a tolerance period during the first quarter of 2026, during which penalties for late issuance or receipt of structured e-invoices will not be enforced. Businesses must demonstrate that they made timely and reasonable preparations to comply with the new obligation.
Clarification on Tolerance: The tolerance period is not a postponement of the e-invoicing obligation, which remains effective from January 1, 2026. It is designed to assist businesses facing practical challenges despite having prepared adequately, with evaluations conducted on a case-by-case basis.

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Introduction of Mandatory E-Invoicing: Starting January 1, 2026, Belgium will implement mandatory e-invoicing for VAT-registered companies, marking a significant step towards digitalization. Over half a million companies are preparing for this transition, with increasing adoption rates as the deadline approaches.
Three-Month Tolerance Period: The FPS Finance will allow a grace period during the first three months of 2026, refraining from imposing sanctions for specific infringements related to the new e-invoicing obligation. Companies must demonstrate they have made reasonable preparations to comply, acknowledging that some may face practical challenges in fully implementing the requirements.
Conditions for Tolerance and Compliance Urgency: While the tolerance applies to companies lacking the necessary technical means to issue structured electronic invoices, the initiative is not a general postponement. Companies that fail to prepare adequately are encouraged to comply promptly, as sanctions will be assessed on a case-by-case basis to ensure fairness to those who have made efforts to meet the deadline.

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E-invoicing