Belgium Clarifies Upcoming E-Invoicing Rules Ahead of 2026 Rollout
Belgium issues a royal decree clarifying e-invoicing obligations effective January 1, 2026, confirming Peppol as the default network and outlining new VAT and penalty rules.
The Belgian government has issued a royal decree on value-added tax (VAT) that provides further guidance on electronic invoicing obligations before the country’s mandatory B2B e-invoicing takes effect on January 1, 2026.
Published on July 8, 2025, the decree reinforces Belgium’s alignment with the EU’s VAT in the Digital Age (ViDA) initiative and emphasizes the importance of structured e-invoicing for automation, compliance, and transparency.
Key Highlights:
- Technical Standards: Peppol will serve as the default method for transmitting invoices. Businesses may use alternative methods if both parties agree and they meet EN-16931 or CEN/TS 16931 standards.
- Mandatory Peppol Readiness: Even if another format is used, taxpayers must still maintain Peppol capabilities for sending and receiving e-invoices.
- Rounding Rules: VAT amounts may now only be rounded at the total invoice level, not per line item.
- Penalties: Non-compliance with technical capability requirements will result in fines:
- €1,500 for the first offense
- €3,000 for the second offense
- €5,000 for the third offense (each at least 3 months apart)
The decree also notes that Peppol will play a central role in Belgium’s upcoming near real-time e-reporting system, expected to further align with ViDA.
