Belgium will mandate B2B e-invoicing from January 1, 2026, under the Royal Decree of 8 July 2025, in line with the EU’s ViDA initiative. The standard format will be Peppol BIS (UBL), with alternatives allowed only by mutual agreement and EU compliance. All VAT-registered businesses must be able to send and receive e-invoices. Penalties for non-compliance start at €1,500 and rise to €5,000 for repeated offenses. The decree also addresses VAT grouping, rounding rules, and upcoming guidance on self-billing and one-sided readiness. Early preparation is strongly advised.
Belgium Mandates B2B E-Invoicing by 2026
Public
Belgium
Author: Ljubica Blagojević
Category:
General subject related
Views:
40
Content accuracy validation date:
25.07.2025
Content accuracy validation time:
09:36h
- Peppol BIS Confirmed as the Standard Format
- The Peppol BIS (UBL version) is confirmed as the default format for structured e-invoices under the EU norm EN 16931.
- Businesses using ERPs or accounting systems connected to Peppol and issuing invoices in this format will be compliant.
- Peppol is considered “future-proof,” aligning with upcoming EU reforms, including e-reporting by 2028.
- Alternative formats are allowed, but only if both parties agree and the format meets EU standards.
Example: B2G suppliers already using another compliant network may continue doing so post-2026, with mutual agreement.
- Penalties for Non-Compliance
- From January 2026, all VAT-registered businesses must be technically able to issue and receive e-invoices.
- A new fixed-penalty regime is introduced via Royal Decree No. 44:
- €1,500 for a first offense
- €3,000 for a second (if over 3 months later)
- €5,000 for each subsequent offense
- These apply specifically to failure to have the required technical capacity.
- Other invoicing penalties (e.g., incorrect content or format) remain in force.
- Additional Provisions and Forthcoming Guidance
- The Decree also addresses issues like VAT grouping and rounding rules.
- Further clarification is expected on self-billing, and cases where only one party is technically ready for e-invoicing.
Important Milestones:
- October 2021:
The Belgian government announced its intention to mandate B2B e-invoicing, aiming to reduce VAT fraud and recover part of the €4.4 billion VAT gap (12.3% lost in 2019). - November 2022:
Mandatory B2G e-invoicing introduced for public contracts over €215,000, using structured formats via Peppol. - March 2023:
The B2G mandate expanded to cover most public sector contracts. Suppliers must issue e-invoices compliant with EU standard EN 16931 via the Peppol network. - December 2023:
Belgium published a draft law to extend e-invoicing obligations to B2B, requiring Peppol-certified providers for compliant invoice exchange. - July 2025:
A Royal Decree formally confirms the B2B mandate from January 1, 2026, requiring invoices to be structured, Peppol-based, and EN 16931 compliant.
Noncompliance will result in administrative fines starting at €1,500.
Belgium’s decree sets a clear path for implementing mandatory B2B e-invoicing, prioritizing interoperability and compliance with EU standards. Peppol BIS is positioned as the default solution, but with flexibility for agreed alternatives. The introduction of escalating fixed penalties underlines the importance of readiness, making early technical alignment essential for businesses operating in Belgium. Further operational details are anticipated before full enforcement in 2026.
Other news from Belgium
Belgium E-Invoicing: New Penalties for Non-Compliance Effective 2026
Public
Belgium
Author: Ljubica Blagojević
Belgium
Author: Ljubica Blagojević
On July 8, 2025, Belgium confirmed that mandatory structured e-invoicing for domestic B2B transactions between VAT-registered taxpayers will begin on January 1, 2026, as per the Law of 6 February 2024. The obligation excludes B2C transactions, exempt or foreign transactions, and non-VAT-registered or bankrupt entities. Invoices must use the Peppol BIS format or a EU-compliant alternative, but all... Read more
Belgian FPS Finance is allowing for deadline tolerance to equip fiscalization taxpayers with new cash register systems—GKS 2.0!
Belgium
Author: Tara Nedeljković
Belgium’s FPS Finance has granted deadline tolerance for the mandatory transition to GKS 2.0 cash register systems in the hospitality sector, due to a shortage of certified devices. Catering businesses without an existing GKS now have until 1 January 2026 to comply, with the option to voluntarily switch to GKS 2.0 or temporarily install GKS 1.0. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgian FPS Finance published updated technical specifications for POS and FDM operation for GKS 2.0 requirements.
Belgium
Author: Tara Nedeljković
On May 23, 2025, Belgian FPS Finance released version 1.3 of the “Registered Cash Register System – Technical Specifications,” introducing key updates to support GKS 2.0 implementation. Notably, the FDM buffer must now be accessible to back-office systems for reading and copying, enhancing auditability and data extraction. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgium introduces an updated VAT refund system from October 2025.
Belgium
Author: Tara Nedeljković
Starting 1 October 2025, Belgium will replace its current VAT credit tracking system with a new "commission account" accessible via MyMinfin, where only the most recent VAT credit can be refunded directly through the VAT return. Older credits will need to be manually requested via the platform, and may be used by the tax authority to offset outstanding debts or withheld in cases of fraud or non-compliance. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgian FPS Finance published updated technical specifications for FDM communication as part of GKS 2.0 requirements.
Belgium
Author: Tara Nedeljković
On May 12, 2025, the Belgian FPS Finance released version 1.07 of the API protocol outlining communication between Fiscal Data Modules (FDMs) and the Fincloud platform, a core element of the new GKS 2.0 fiscal system. The update defines technical specifications for secure data exchange, including JSON-based transmission of fiscal or "no operation" events and mandatory confirmations from the Fincloud system. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
End of intra-model European electronic invoice and new rules introduced
Public
Author: Nikolina Basić
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more