Belgian companies are feeling the squeeze!
There are only 78 Days till the Mandate Go-Live.
A few weeks ago, only 34% of companies were confirmed as ready.*
Meaning 66% of companies in Belgium ARE NOT ready.
Just a reminder on the penalties:
- First breach: €1,500
- Second breach: €3,000
- Third and subsequent breaches: €5,000
PLUS:
Non-Compliant invoices may jeopardise VAT deduction:
Input VAT can only be deducted if a compliant, structured electronic invoice is received. Businesses relying on unstructured formats risk losing this right.
I sense the Belgian Government will stick to the penalty rules with rigour!
What is absolutely clear is the deadline remains unchanged. There will be no postponement.
You may be delaying for one or more of the following reasons:
- Strategic Delay – Deliberately waiting until 31/12/2025 to start, only when legally required.
- Technical Preparation – Registration is postponed until accounting automation is ready.
- Waiting for Confirmation – Aware of the obligation but waiting for final communication or possible postponement.
- Unaware of Obligation – Not aware that a legal requirement is coming.
- Misinterpreted Exemption – Incorrectly believe they fall under an exception.
- Misconception about PDF Compliance – Think sending PDFs via email is already compliant.
- Software Vendor Not Ready – Their software vendor is still developing Peppol functionality.
- Conscious Non-Compliance – Know the obligation but choose not to comply.
RETHINK THE ABOVE. You have 78 days to:
- Check if you're in-scope (if you are a Belgian VAT-registered business – or a foreign company with a Belgian VAT registration – and you issue B2B invoices, you're in scope).
- Choose your e-invoicing delivery method (default is Peppol and you can only opt-out if you have a mutual written agreement with your customer to use another format – and that alternative format is EN 16931-compliant)
- Get connected to a Peppol Access Provider and test
- Make sure your ERP can generate structured e-invoices and receive structured invoice data files
- Train your AP and AR teams on the changes
- Decommission Hermes (if using it) - it will shut down 31st December 2025
- Monitor changes to the mandate after go-live
Act now! Don’t delay! Don’t Pay (for your mistakes).
*Wouter Bollaert, FPF Finance, Federale Overheidsdienst Financien, E-invoicing Exchange Summit