Three-month Grace Period For Mandatory B2B E-invoicing In Belgium

Belgium remains committed to introduce mandatory B2B invoicing for VAT taxable persons established in Belgium as from 1 January 2026 although it now formally communicated that a three-month enforcement grace period will apply for businesses which can demonstrate sufficient efforts to comply with a timely implementation.

As a reminder, mandatory e-invoicing stems from the ViDA action plan, an EU initiative detailed in our previous article, its scope and entry into force were discussed in this previous article.

The Peppol Bis format is confirmed as the standard

Upon the entry into force of the measure, e-invoices (or "structured electronic invoices" to use the exact legal terminology) must be issued in accordance with the European standard on electronic invoicing detailed in the EU norm EN 16931. Taxable persons who will be required to issue e-invoices from 2026 onwards must ensure that their e-invoices comply with this standard.