News article

Belgium: tolerance for ‘PEPPOL’ Invoice Sanctions

As of 1 January 2026, VAT-liable businesses established in Belgium will, in most cases, be required to use a structured electronic invoice for transactions between them.

During the first three months of 2026, the tax authorities will not impose sanctions for failing to meet the obligation to issue and/or receive a structured electronic invoice, provided that the business can demonstrate that it has made timely and reasonable preparations to comply with this new requirement.

This is therefore not a general postponement. The tolerance applies only if the business has made sufficient efforts to ensure the timely and correct implementation of e-invoicing. The tax authorities will assess this on a case-by-case basis.