A clear guide to Belgium’s mandatory e-invoicing timeline. Understand the 2026 B2B e-invoicing mandate, official penalties, and the limited grace period.
Table of Contents
Belgium is moving toward full digital invoicing. The country has already implemented mandatory B2G e-invoicing, where suppliers submit structured invoices to government authorities through the Mercurius platform. From January 1, 2026, this requirement extends to domestic B2B transactions, with invoices exchanged in EN 16931 format using the Peppol four corner model.
By 2028, Belgium will add near real-time e-reporting to strengthen alignment with the EU’s VAT in the Digital Age reforms.
This article explains the confirmed Belgium e-invoicing timeline, the latest update on penalties, and the newly announced grace period by FPS Finance.
Belgium E-Invoicing Timelines
Belgium has three major milestones in its e-invoicing roadmap. Each step expands the scope of structured e-invoicing and prepares the country for near real-time VAT reporting.
| Date | Requirement | Details |
|---|---|---|
| March 1, 2024 | Mandatory B2G e invoicing | Structured EN 16931 invoices are required for federal public contracts above 3000 euros. Suppliers send invoices through Peppol. Government authorities receive invoices via the Mercurius platform. |
| January 1, 2026 | Mandatory B2B e invoicing | All VAT-registered businesses must issue and receive structured electronic invoices for domestic B2B transactions. The Peppol BIS 3.0 standard will be the default e-invoicing format. |
| January 1, 2028 | Expected start of near real time e reporting | Belgium is most likely to introduce a five-corner reporting model. Invoices will be transmitted to FPS Finance with minimal delay. This aligns with the expected EU ViDA reporting direction. |
Penalties for Non-Compliance
The royal decree published on July 8 provides clear rules on penalties starting in 2026. These apply when a business fails to meet its technical obligations.
Technical capability requirements
Every taxpayer covered by the 2026 mandate must be able to:
- Issue structured e-invoices
- Receive structured e-invoices
- Support Peppol as the standard transmission channel
Penalty amounts
FPS(Federal public services) will apply the following Belgium e-invoicing fines for businesses that do not meet the required technical capability:
- 1500 euros for the first offence
- 3000 euros for the second offence
- 5000 euros for the third offence
Penalties may only be issued at least three months apart, preventing repeated fines within a short period for the same unresolved issue.
Rounding rule clarification
Structured e-invoices may only be rounded at the VAT total amount. Rounding at the line item level is no longer allowed. This rule ensures consistency with the EN 16931 standard and supports automated controls during e-reporting.
Belgium’s Grace Period for 2026 E Invoicing
FPS Finance has announced agrace period for Belgium e-invoicing to support businesses as they transition to structured B2B e-invoicing.
Length of the grace period
A three-month grace period will apply at the start of 2026. During this time, penalties will not be imposed for companies that make genuine efforts to comply but still face technical challenges.
Who is eligible for the grace period?
The grace period covers taxpayers who:
- Do not yet have the required technical capability to send or receive structured e-invoices
- Cannot issue valid EN 16931 invoices because their systems or third-party tools are not fully ready
- Have made reasonable preparation, but still face system or integration delays
The grace period is not intended for companies that have not made any effort to prepare.
Important note
The government has clearly stated that the grace period is not a general extension of the mandate. The obligation still begins on January 1, 2026. The goal is to help companies stabilise during the first months, not to postpone e-invoicing.
Conclusion
Belgium’s e-invoicing reform is a major step in modernising VAT control, improving data quality, and preparing for near real-time reporting. Businesses should now focus on:
- Ensuring their systems can issue and receive EN 16931 structured invoices
- Enabling Peppol connectivity as the default channel
- Validating rounding rules and data accuracy
- Preparing for the transition between 2026 and 2028
With a clear timeline, defined penalties, and a short grace period, companies have a predictable path to e-invoicing compliance. Starting early reduces risk and ensures a smooth shift to structured invoicing before enforcement begins.
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Frequently Asked Questions
All VAT-registered businesses that issue domestic B2B invoices in Belgium must comply, unless a specific legal exception applies.
No. PDF invoices and paper invoices will no longer meet the legal requirement for domestic B2B transactions once the mandate starts.
Mercurius is the government platform used to receive and route B2G invoices. It acts as the central gateway between suppliers and public authorities.
Yes. Both parties must be able to send and receive structured e-invoices through Peppol, even if they agree to use another format for exchange.
About the Author
Swathy
Content Marketer
I’m a Content Marketer at Complyance, focused on e-invoicing. Over the years, I’ve created a wide range of content, including blog posts, whitepapers, and product guides, which have supported Complyance’s growth across markets such as the UAE and EU regions. My goal is to deliver content that is comprehensive, clear, accurate, and easy to understand, no matter how complex the topic.
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