Belgium Introduces 3-Month Grace Period for 2026 E-Invoicing Mandate

Belgium will implement a three-month grace period for its 1 January 2026 e-invoicing mandate, offering temporary relief from fines and loss of VAT deductibility for taxpayers who demonstrate they made serious efforts to comply.

The Belgian tax authorities require evidence that any failures to send or receive e-invoices were due to technical or system issues. Suppliers unable to deliver e-invoices may use paper or PDF formats.

The draft amending law also reconfirms that non-residents are exempt from the 2026 mandate.

Penalties for breaches will apply if evidence cannot be provided: €1,500 for the first, €3,000 for the second, and €5,000 for subsequent violations.