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Businesses failing to comply with Belgium’s B2B e-invoicingElectronic invoicing - widely referred to as e-invoicing - is the exchange of a digital document between a supplier and a buyer. E-invoices are issued, transmitted and received in a structured data format that enabled automatic and electronic processing. They contain data in a machine-readable format so that an AP system can read an invoice without manual data entry, leading to faster and more efficient invoicing. mandate will now face penalties, after a three-month grace period expired.
B2B e-invoicing went live in the country on 1st January – only for resident companies at this stage. It applies to all domestic B2B transactions and requires VAT-registered taxpayers to both issue and receive e-invoices.
From 1st January 2028, firms in Belgium will also be required to meet a new e-reporting mandate; designed to ensure the real-time sharing of transactional data with the tax authority.
The Belgian government had initially introduced a transitional tolerance period during the first quarter of 2026, allowing businesses time to adapt their systems and processes without the risk of penalties. However, this grace period officially ended on 1st April 2026, meaning non-compliance may now result in enforcement action.
The mandate requires invoices to be issued in a structured electronic format, typically via the Peppol network, replacing traditional PDF or paper-based invoicing. This shift is intended to improve accuracy, reduce administrative burdens, and strengthen VAT compliance by ensuring that transaction data is standardised and digitally accessible.
While the rules currently apply only to Belgian-established businesses, they represent a significant step in the country’s broader digital tax transformation. Companies must ensure their systems can both send and receive compliant e-invoices, with integration into Peppol-certified service providers now a critical requirement.
There are limited exceptions and transitional measures, such as allowances for certain technical integration challenges, including self-billing scenarios. However, these do not remove the obligation to comply and are expected to be temporary as the system matures.
Looking ahead, the introduction of e-reporting in 2028 will further expand the scope of digital VAT controls, enabling near real-time data sharing with the tax authority. This is expected to follow a five-corner model, building on the existing e-invoicing infrastructure.
With penalties now in force, businesses operating in Belgium must ensure they are fully compliant or risk financial and operational consequences as the country accelerates its move toward fully digital VAT reporting.
