- Mandatory e-invoicing for Belgian VAT-registered businesses started on 1 January 2026.
- A three-month tolerance period (1 January–31 March 2026) applies, during which certain sanctions are not imposed if businesses show they made timely, reasonable compliance efforts.
- The tolerance covers specific e-invoicing-related infringements, such as lacking technical means or system support, but businesses must still fulfill invoicing obligations using alternative methods.
- To benefit, companies must prove they prepared adequately for e-invoicing; sanctions are assessed case by case.
- The mandate is not postponed; the tolerance period is not a deferral, and authorities emphasize the importance of mutual readiness among businesses.
Source: globalvatcompliance.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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