The Belgian government has a Royal Decree that sets the technical and procedural framework for the country’s upcoming mandatory B2B e-invoicing requirement, set to take effect 1 January 2026. The Decree updates and expands on the Law of 6 February 2024, aligning Belgium’s mandate with the EU’s VAT in the Digital Age (ViDA) reforms and confirming key rules for structured electronic invoicing between Belgian taxpayers.
5 Key takeaways from the Decree:
1. Mandatory Structured E-Invoicing Starts January 1, 2026
From this date, Belgian-established VAT-registered businesses must issue and receive structured electronic invoices (in formats complying with European semantic and syntactic standards) for B2B domestic transactions. Traditional PDFs and paper invoices will no longer suffice for these transactions.
2. Structured E-Invoices Must Follow EU Standards (e.g. Peppol)
Only invoices that follow European e-invoicing standards (including Peppol BIS) are accepted. This ensures interoperability, especially as Belgium prepares for future e-reporting aligned with EU’s ViDA initiative.
3. VAT Rounding Rules Are Stricter for E-Invoices
Structured e-invoices must round VAT only on the total amount, not per line or per rate. This is a departure from current practice, where businesses could round per item for accounting ease. The change ensures consistency in automated processing.
4. Penalties Introduced for Non-Compliance
Failure to comply with the e-invoicing obligation will result in hefty administrative fines:
- €1,500 for the first offense
- €3,000 for the second
- €5,000 for subsequent violations
- These apply if a business lacks the technical means to issue/receive structured e-invoices. Other non-compliance (e.g., incorrect format, late issuance) will be penalized under existing VAT fine frameworks.
5. E-Invoicing Lays the Foundation for Future E-Reporting
While this Decree focuses on structured e-invoicing, the Belgian government views it as a first step toward mandatory e-reporting. Getting compliant now will help businesses prepare for upcoming real-time reporting and digital audit requirements.
Watch our webinar on the Belgium e-invoicing mandate