Belgiumâs e-invoicing mandate begins with a temporary grace period
Belgiumâs mandatory e-invoicing system for VAT-registered businesses came into force on 1 January 2026. While the requirement remains strict, authorities have introduced a temporary tolerance period to ease the transition. Companies must still meet key conditions to avoid penalties during this time.
The new rule demands that all invoices between Belgian VAT-registered businesses be issued electronically in a structured digital format. Despite the change, the obligation itself has not been delayed, and businesses must comply from the start of the year.
A tolerance period runs from 1 January to 31 March 2026. During this time, sanctions will not apply for certain breaches tied to the e-invoicing shift. These include cases where a company lacks the technical ability to send or receive structured e-invoices or where system limitations prevent issuing valid digital invoices. To qualify for this leniency, businesses must prove they have taken timely and reasonable steps to prepare for the new system. Authorities have stressed that the tolerance does not mean a general postponementâonly specific, justified delays will be excused. The success of the transition also depends on reciprocity among trading partners. Wider readiness across supply chains helps ensure smoother adoption of mandatory e-invoicing for all involved.
The tolerance period ends on 31 March 2026, after which full compliance will be enforced without exceptions. Businesses must ensure their systems are ready to avoid penalties once the grace period expires. The requirement applies to all VAT-registered companies operating in Belgium.
