- From January 1, 2026, Belgium mandates electronic invoicing for all B2B transactions between Belgian VAT-liable entities.
- The Royal Decree of July 14, 2025, confirms this obligation and defines technical requirements.
- Peppol BIS is the default standard for electronic invoices, but other formats are allowed if they meet European standards.
- The obligation applies if the supplier and recipient are VAT-registered businesses in Belgium and the transaction occurs in Belgium.
- Invoices to private consumers can still be issued on paper or in other formats.
- New administrative fines for non-compliance are introduced: 1500 euros for a first offence, 3000 euros for a second, and 5000 euros for subsequent offences.
- Existing penalties for incomplete or incorrect invoices apply to e-invoices.
- There is a risk of VAT deduction denial if invoices are not in the proper electronic format.
- New VAT rounding rules for electronic invoices start in January 2026, allowing rounding only on the total VAT amount.
- Companies need to adapt invoicing systems and accounting processes to comply.
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.
