Belgium Grants Three-Month Penalty-Free Period for New B2B E-Invoicing Mandate Starting 2026

• Belgium will require mandatory e-invoicing for B2B VAT-registered businesses starting January 1, 2026.
• A three-month penalty-free tolerance period will apply for infractions if businesses show reasonable and timely compliance efforts.
• Tolerance covers technical or system limitations in sending or receiving structured e-invoices, but alternative invoicing methods must still be used.
• Each case will be individually assessed, and sanctions may apply if insufficient effort is shown; there will be no general extension of the mandate.
• Businesses must actively prepare for compliance and document their efforts, as the tax authority will review non-compliance cases during the tolerance period.

Source: kpmg.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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