- All B2B invoices in Belgium must be electronic from 1 January 2026
- Peppol BIS will be the standard format for e-invoices
- Other formats can be used if both parties agree and comply with European standards
- Companies must be able to send and receive invoices via the Peppol network
- E-invoicing is mandatory if the invoice is issued by a VAT-registered business in Belgium, the recipient is also VAT-registered in Belgium, and the transaction occurs in Belgium
- Administrative fines for non-compliance are 1500 euros for the first offence, 3000 euros for the second, and 5000 euros for subsequent offences
- Existing fines for incorrect invoices apply to e-invoices
- VAT deduction could be denied for non-compliant invoices
- New VAT rounding rules allow rounding only on the total VAT amount for e-invoices
- Companies should prepare for e-invoicing and ensure software compliance with Peppol standards
Source: vandelanotte.be
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.
