Belgium's three-month grace period for mandatory e-invoicing has officially ended, requiring all VAT-registered businesses—including those under small business exemptions—to use structured electronic invoices. However, companies implementing self-billing systems have been granted an extension until 30 June 2026.
Belgium’s Federal Public Service (SPF) Finance announced, on 2 April 2026, that it had concluded its three-month grace period for mandatory electronic invoicing, which began on 1 January 2026. All VAT-registered businesses in the country must now comply with structured e-invoice requirements.
Recent confusion has emerged about whether small businesses under the tax exemption scheme need to participate. Belgian authorities have confirmed these businesses are also required to use e-invoicing, contrary to some media reports.
The obligation applies to any VAT-registered business that either sends or receives invoices from other Belgian VAT-registered entities. For example, a company that only bills private customers but purchases from Belgian suppliers must still accept electronic invoices from those vendors.
Businesses dealing exclusively with private individuals and non-Belgian entities remain exempt from these rules.
While the general grace period has expired, companies using self-billing (customer billing) arrangements receive additional time. Businesses whose software providers are still developing this functionality will not face penalties until 30 June 2026.
Tax authorities may waive fines in unusual technical situations on a case-by-case basis. Businesses facing genuine implementation challenges can submit their circumstances through Belgium’s official contact form for individual review.
Earlier, on 2 December 2025, Belgium’s tax authority (SPF Finances) granted VAT-registered businesses a three-month grace period to comply with mandatory e-invoicing, following its introduction on 1 January 2026.
