Penalties Now Enforced for Non-Compliance with Belgium’s B2B E-Invoicing Mandate

• Penalties for non-compliance with Belgium’s B2B e-invoicing mandate began after a three-month grace period ended on 1 April 2026.
• The mandate, effective since 1 January 2026, requires Belgian resident companies to issue and receive structured electronic invoices for all domestic B2B transactions, typically via the Peppol network.
• Limited exceptions exist, but all VAT-registered businesses must comply, with integration into Peppol-certified providers now essential.
• From 1 January 2028, a new e-reporting mandate will require real-time sharing of transactional data with the tax authority.
• The measures are part of Belgium’s broader digital tax transformation, aiming to improve VAT compliance and reduce administrative burdens.

Source: innovatetax.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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