The Royal Decree of 8 July 2025, published on 14 July 2025, establishes the regulatory framework for structured e-invoicing in Belgium, building on the Law of 6 February 2024.
Belgium’s Federal Public Service (FPS) Finance published a notice on 12 September 2025, detailing the electronic invoicing changes introduced by the Royal Decree of 8 July 2025.
The Decree was published in the Belgian Official Journal on 14 July 2025. It specifies the legal framework already established by the Law of 6 February 2024 and lays down the regulatory framework for structured e-invoicing in Belgium.
Companies established in Belgium and identified for VAT purposes will be required to send and receive structured electronic invoices to each other (B2B) via the Peppol network as from 1 January 2026.
New rounding rules
Rounding at the line level (per good or service) is not allowed for structured electronic invoices. The VAT amount is rounded on the total amount and per rate if there are multiple rates.
As the Royal Decree erroneously stipulates that rounding by rate is not allowed, another amendment will be published by 1 January 2026 with reference to the technical standard for a structured electronic invoice (art. 13ter of RD No 1, based on the European standard for electronic invoicing, which provides, among other things, for rounding by rate).
Standardised invoice and credit note format
The standard will be the Peppol BIS format.
Other formats are only allowed if both parties agree and if the European standard for electronic invoicing is complied with. However, even in this case, the Belgian company must be technically capable of issuing and receiving structured electronic invoices in the Peppol BIS format.
Transmission via Peppol
Invoices should be sent and received via the Peppol network, ensuring secure and automatic exchange.
Tax fines for non-compliance
E-invoicing is the basis for the future obligation regarding e-reporting. Besides, a company that has not taken action in time is obstructive to its suppliers, who will not be able to send e-invoices.
Belgian companies that are not technically able to issue and receive structured electronic invoices by 1 January 2026 will risk the following fines (with a minimum 3-month interim period to become compliant with the requirements):
- First breach: EUR 1,500
- Second breach: EUR 3,000
- Third and subsequent breaches: EUR 5,000
On 1 February 2024, the Belgian Chamber of Representatives passed the law that brings amendments to the Value Added Tax Law submitted on 28 December 2023, making electronic invoicing mandatory.
