Belgium publishes legislation providing further clarifications on e-invoicing obligations
The Belgian government has published a royal decree on value-added tax regarding structured electronic invoices. The legislation provides further clarification for taxpayers regarding the obligations for e-invoicing ahead of the upcoming B2B obligations.
The royal decree published on July 8 provides taxpayers clarification on e-invoicing obligations that commence on January 1, 2026, and continues to promote alignment with the ViDA directive. The legislation acknowledges that electronic invoices serve as the basis for electronic reporting systems, and the automation aspect provides efficient compliance and control initiatives.
The following aspects are more specifically clarified within the decree:
Technical Standards and Interoperability — Peppol will be the default transmission method for invoices; however, upon mutual agreement, trading parties may opt for other methods compliant with EN-16931 or CEN/TS 16931 standards.
Mandatory Peppol Capabilities — Trading parties may agree on other standards, but taxpayers must still have the technical capabilities for issuing and receiving invoices via Peppol.
Rounding Rules for VAT invoices — Structured invoices may only be rounded at the VAT total amount. This is no longer permissible per line item.
Penalties for non-compliance — Failure to comply with technical capability requirements for issuing and receiving electronic invoices will incur fines of:
- 1500 EUR — first offense
- 3000 EUR — second offense
- 5000 EUR — third offense
Penalties can only be applied 3 months apart from the previous infraction.
The decree also makes strong mention of Peppol acting as a solution for the anticipated near real-time reporting obligations expected to commence in Belgium to further align with ViDA.
