Belgium Confirms E-Invoicing Mandate Scope, Grace Period, and Rules for Nonresidents from 2026

• The Belgian government submitted a draft law confirming the e-invoicing mandate effective January 1, 2026, and clarifying its scope.
• The mandate applies to transactions where the buyer is a VAT-registered entity established in Belgium, excluding nonresident buyers only identified for VAT in Belgium.
• A transition period with administrative tolerance is introduced, allowing businesses time to adapt if they show reasonable efforts to comply.
• Fallback measures allow paper or non-structured electronic invoices if recipients are technically unable to receive e-invoices, but recipients must still work towards compliance.
• No general extension of the mandate will be granted, and individual cases will be assessed for compliance efforts.

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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