- Mandatory e-invoicing for domestic B2B transactions in Belgium starts January 1, 2026
- Applies to VAT-registered taxpayers, excluding B2C, exempt, foreign, non-VAT-registered, and bankrupt entities
- Invoices must use Peppol BIS format or EU-compliant alternative, but Peppol support is required
- Penalties for non-compliance range from 1500 to 5000 euros, with additional fines for late or incorrect invoicing
- Requirement aligns with EU VAT digitization goals and emphasizes technical readiness
- Applies to all domestic B2B transactions in Belgium, including intra-group VAT transactions
- Exemptions include B2C, VAT-exempt, transactions outside Belgium, non-VAT-registered, and bankrupt or foreign VAT-registered taxpayers
- Non-compliance penalties are 1500 euros for first offense, 3000 euros for second, and 5000 euros for repeated offenses
- Additional penalties from 50 to 5000 euros for other violations like late or incorrect invoicing
- Law enforces B2B e-invoicing obligation, prioritizing interoperability and auditability
- Tiered penalties encourage early technical alignment to avoid disruptions and fines starting in 2026
Source: fiscal-requirements.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.
