Belgium Mandates B2B Structured e-Invoicing from 2026: Key Dates, Grace Period, and Penalties

Confirmation and Scope Refinement: The draft bill submitted on December 3, 2025, confirms the mandatory start date for B2B electronic invoicing in Belgium as January 1, 2026, removing previous conditionalities tied to EU derogations. It refines the scope of the obligation to apply only to taxable persons established in Belgium, excluding non-established entities that merely have a Belgian VAT number.
Fallback Mechanism Implementation: To address potential technical issues when invoicing, the bill introduces a “fallback” mechanism allowing suppliers to issue standard invoices (e.g., PDF or paper) if clients are unable to receive e-invoices due to technical failures. However, clients remain liable for ensuring their ability to receive e-invoices and may face penalties for non-compliance.
Technical Standardization and Additional VAT Amendments: The bill aligns Belgium’s e-invoicing standards with the European ViDA directive and the Peppol network to ensure interoperability. It also includes amendments to align the VAT revision period for real estate renovations with new buildings and simplifies administrative processes for tax declarations.