Regulation · 🇧🇪 Belgium

Belgium's B2B e-invoicing mandate is LIVE — and penalties are now enforced

In forceissueEffective 2026-01-01

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.

What to do

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: Graduated fines: €1,500 first offence, €3,000 second, €5,000 third within three months.
Sources: Vertex — Belgium 2026 mandate explained · Tradeshift — Belgium tolerance period
✓ Verified against sources on 2026-08-09 · updated when the regulation changes

More Belgium rules

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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