Belgium’s Zero-Tolerance Phase for E-Invoicing
Has Been in Effect Since April 1

Belgium’s Federal Public Service (SPF) Finance has officially confirmed through a public announcement that the three-month grace period for B2B e-invoicing compliance has now expired

As of 1 January 2026, all VAT-registered businesses established in Belgium are required to exchange structured electronic invoices via the Peppol network. During the January–March 2026 window, companies that could demonstrate reasonable preparation efforts were shielded from penalties for certain non-compliant conduct. Since 1 April 2026, that grace period has closed and non-compliance now carries the risk of formal penalties.

Some targeted exceptions, however, remain in effect. A temporary tolerance for self-billing continues until 30 June 2026, specifically for cases where a taxpayer’s software provider is still in the process of implementing the self-billing feature. Where the functionality is not yet operational, penalties will not be imposed. Additionally, businesses experiencing technical difficulties may still request case-by-case penalty relief.

The authority has also clarified that companies operating under the small business VAT exemption scheme are equally subject to the e-invoicing requirement when issuing or receiving invoices to or from VAT-registered counterparties in Belgium.