Belgium’s tax authorities have confirmed that the mandatory B2B e-invoicing regime will begin on January 1, 2026, with no transitional delay, and urged businesses to finalize their Peppol-based readiness. The updated FAQ clarifies key rules on invoice dating, input VAT eligibility, written opt-outs, Hermes phase-out, and verification of public entities via the CBE portal
Belgian tax authorities provide clarifications on the upcoming mandatory B2B e-invoicing
Public
Belgium
Author: Vukašin Santo
Category:
Fiscal subject related
Views:
3031
Content accuracy validation date:
21.10.2025
Content accuracy validation time:
10:09h
Belgian tax authorities have released an updated FAQ document providing crucial clarifications on the country’s upcoming mandatory B2B e-invoicing regime, which officially takes effect on January 1, 2026.
Despite speculation about possible transitional leniency, authorities reaffirmed that the start date remains unchanged, urging companies to finalize their preparations for structured e-invoicing in the coming weeks.
The updated FAQ outlines practical guidance on implementation, compliance risks, and the phase-out of existing tools such as Hermes.
Below are the main updates:
1. Invoice date determines applicability
From January 1, 2026, all invoices issued or sent on or after that date must be structured electronic invoices, even if the underlying transaction occurred earlier. Credit notes must follow the format of the original invoice.
2. Input VAT deduction requires e-compliant invoices
Businesses can only claim input VAT if they receive a compliant structured e-invoice for transactions within the mandate’s scope. Non-structured invoices may jeopardise the right to deduct VAT, except in limited “substance-over-form” cases.
3. Written opt-out agreement recommended for Peppol exemptions
While invoices must generally be transmitted via Peppol, companies may mutually agree to use alternative formats compliant with EN16931. Such agreements should be explicit and in writing to avoid disputes or compliance risks.
4. Hermes platform to be decommissioned
The government’s Hermes e-invoicing solution will be discontinued on December 31, 2025. Businesses using Hermes must transition to Peppol-compatible providers before year-end.
5. Easier identification of public entities for B2G invoicing
Companies can now verify whether a client is a public contracting authority subject to B2G e-invoicing through the Crossroads Bank for Enterprises (CBE) portal.
Other news from Belgium
Deadlines in Belgium for GKS 2.0 Implementation Remain in Effect
Public
Belgium
Author: Tara Nedeljković
Belgium
Author: Tara Nedeljković
During this period, affected businesses can either adopt GKS 2.0 early, register and wait for hardware, or temporarily use GKS 1.0 to remain compliant without changing the legal deadlines. The Belgian tax authority, FPS Finance, reminds stakeholders that the deadlines for the mandatory installation of the certified cash register system GKS 2.0 remain unchanged, despite ongoing developments and tem... Read more
Belgium Introduces New VAT Provision Account from May 2026
Belgium
Author: Tara Nedeljković
Belgium will introduce a new VAT provision account system starting May 1, 2026, replacing the current VAT account as part of a broader tax administration modernization reform. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgium Postpones Controversial Takeaway Meal VAT Rate Increase
Belgium
Author: Tara Nedeljković
Belgium introduced several VAT changes from March 2026 to strengthen public finances, including confirmed increases such as raising VAT on hotels, campsites, and furnished accommodation from 6% to 12% and increasing VAT on pesticides to 21%. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New education was created: Educational videos for Belgium
Belgium
Author: Tara Nedeljković
This video series provides a comprehensive overview of Belgian fiscalization, starting with the legal framework, scope, and the hardware-software fiscalization model applied in practice. It explains the operation of cash register systems (including GKS 2.0), the Fiscal Data Module, communication with tax authorities, and the distinction between fiscal and non-fiscal receipts. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgium’s Move to Mandatory B2B E-Invoicing: What Businesses Need to Know?
Belgium
Author: Tara Nedeljković
Belgium has entered a new phase of VAT digitalisation with mandatory structured B2B e-invoicing effective from January 1, 2026, replacing paper and PDF invoices for domestic transactions. To support implementation, the tax authorities have introduced a three-month tolerance period until March 31, 2026, during which penalties are eased for businesses that can demonstrate timely and genuine efforts to comply, although the legal obligation itself is already in force. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgium Keeps GKS 2.0 Transition Focused on Hospitality For Now
Belgium
Author: Tara Nedeljković
Belgium is proceeding cautiously with the rollout of GKS 2.0, keeping the transition for now limited to the hospitality (HoReCa) sector while extending the tolerance period to 31 March 2026 due to ongoing shortages of certified systems. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgium Updates VAT Rates: Takeaway Meals and Fresh Food Rates Are Changing
Belgium
Author: Tara Nedeljković
Belgium will introduce new VAT rules from March 2026 that increase the VAT rate on fresh takeaway meals from 6% to 12%, using a two-day shelf-life threshold to distinguish between products. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login