Belgium Enforces Mandatory B2B E-Invoicing via PEPPOL Network Starting January 2026

• Belgium mandates B2B e-invoicing via PEPPOL starting January 2026
• All VAT-registered businesses must use structured electronic invoices for B2B transactions
• Invoices must be sent via the PEPPOL network using EU standard EN 16931
• Alternative EU-compliant formats allowed with mutual consent, but PEPPOL support is mandatory
• VAT rounding allowed only on the total amount, not per line item
• Non-compliance with technical requirements results in escalating fines: 1500, 3000, 5000 euros
• Late or non-compliant invoices subject to existing VAT penalties
• Reform aligns Belgium with EU digital invoicing standards and enhances interoperability
• Encourages early adoption of PEPPOL to ensure compliance and avoid penalties
• Strengthens invoice standardization and minimizes VAT fraud risks
• Prepares for future real-time e-reporting requirements

Source: fiscal-requirements.com

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Briefing Document & Podcast: Belgium Mandatory B2B E-Invoicing – VATupdate

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate
  • Briefing / Comprehensive Guides (incl. podcasts)

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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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.