Belgium – E-Invoicing

The Royal Decree on Belgium’s e-invoicing mandate was published in the Belgian Official Journal in July 2025. The decree confirms the effective date for implementation of e-invoicing for B2B transactions between Belgian companies registered for VAT as 1st January 2026. This includes foreign companies that have a fixed establishment in Belgium. Additionally, the decree clarifies following points:

– Structured electronic invoices will have to be sent and received via the Peppol network and in Peppol-BIS standard, unless both supplier and customer agree on the use of an alternative method that complies with the European standards. At the same time the decree stress the importance of Peppol, since it will be a critical component of a near real time e-reporting system that is planned to be implemented from January 2028.

– Penalties for non compliance with the e-invoicing obligation will result in penalties ranging from EUR 1500 to EUR 5000
– First offence: EUR 1500
– Second offence: EUR 3000
– Subsequent offences: EUR 5000

– Rounding on electronic invoices will only be possible on the total tax amount and not per transaction (line item) when the VAT amount has more than two decimal places.

It is crucial for businesses who are obligated to issue e-invoices starting from January 2026 to not only look at the e-invoicing requirements when setting up their new processes, strategy and selecting technology that will be used, but also to take into consideration the near real-time reporting obligation that is due to be effective from January 2028 to make sure the required data is available in the system and it is accurate.