The Decree mandates the use of structured e-invoicing for B2B transactions between VAT-registered taxpayers, starting in 2026.
Belgium has published Decree of 8 July 2025 in the Official Gazette, mandating structured electronic invoicing (e-invoicing) for B2B transactions between VAT-registered taxpayers starting in 2026, as per the Act of 6 February 2024.
Scope
The e-invoicing applies to all B2B transactions where the place of supply is in Belgium, including intra-group transactions within VAT groups. Exemptions include B2C transactions, exempt transactions, transactions outside Belgium, and those by non-VAT-registered entities.
Format
E-invoices must use the Peppol BIS format or another format meeting European standards. If using a different format, taxpayers are required to have the technical capability to issue and receive Peppol BIS-compliant invoices.
Penalties
Non-compliance penalties include:
- EUR 1,500 for the first infraction of lacking technical means for e-invoicing.
- EUR 3,000 for the second infraction.
- EUR 5,000 for subsequent infractions.
- EUR 50 to EUR 5,000 for other infractions, such as late or improper invoicing.
Earlier, the Belgian parliament passed the Law of 6 February 2024 on 20 February 2024, mandating electronic invoicing for domestic B2B transactions starting 1 January 2026, with exemptions for VAT-exempt transactions, bankrupt taxpayers, and foreign VAT-registered taxpayers.
