Since January 1, 2026, invoices between Belgian VAT-registered businesses for transactions in Belgium must be structured e-invoices. Paper and PDF invoices are no longer legally valid for these transactions. A conditional tolerance period ended March 31, 2026 — enforcement is now active. PENALTY DETAIL (corrected 26 September 2026): the fine for not having the technical means to send and receive structured e-invoices is fixed at 1,500 euro for a first finding, 3,000 euro for a second and 5,000 euro for each one after that. A second finding only counts if the tax administration establishes it more than three months after the first, which gives you a window to fix the problem before the fine steps up. Other invoicing penalties, for wrong dates or content, still apply on top.
Regulation · 🇧🇪 Belgium
Belgium's B2B e-invoicing mandate is LIVE — and penalties are now enforced
In forceissueEffective 2026-01-01
1
If you're not yet issuing structured e-invoices, treat this as urgent — the grace window is over
2
Confirm every domestic B2B invoice you send goes out as a structured e-invoice, not a PDF
Risk if ignored: Fixed fine of 1,500 euro (first finding), 3,000 euro (second), 5,000 euro (each further one) for lacking the technical means to issue and receive structured e-invoices. A second finding counts only if established more than three months after the first, a built-in repair window. Ordinary invoicing penalties for wrong content or dates still apply.
Sources: Vertex — Belgium 2026 mandate explained · Tradeshift — Belgium tolerance period · Loyens & Loeff, Three-month grace period for mandatory B2B e-invoicing in Belgium (Royal Decree provisions) · Wolters Kluwer, Verplichte e-facturatie vanaf 2026: boetes tot 5.000 euro · VATupdate, Royal Decree on structured electronic invoices (grace period wording)
✓ Verified against sources on 2026-09-26 · updated when the regulation changes
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Invoices must travel via the Peppol network in EN 16931 formats →Check if you're exempt: Article 44 activities, flat-rate scheme, and B2C are out of scope →Claim the 120% tax deduction for your e-invoicing software costs →Coming next: near-real-time e-reporting from January 2028 →Register on Peppol with your company number and keep master data clean →Browse the full rules library →
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