The tax authority will refrain from applying penalties for any breaches of the new e-invoicing rules during the first quarter of 2026.
Belgium’s tax authority (SPF Finances) announced on 2 December 2025 that businesses subject to VAT will have a 3-month grace period to comply with the new electronic invoicing requirement.
This rule, which officially takes effect on 1 January 2026, gives companies extra time to adjust to the e-invoicing system before full enforcement begins.
Starting 1 January 2026, Belgium will require mandatory e-invoicing for all VAT-registered businesses, marking a significant step in the country’s digital economy. Over half a million companies, both large and small, have already transitioned, with many more in the final stages of preparation. Adoption has been steadily accelerating since September, with a surge expected as the deadline approaches. For most businesses, the shift to e-invoicing is expected to be relatively smooth.
Tolerance provisions during e-invoicing implementation
To support businesses, the tax authority will exercise leniency during the first three months of 2026, refraining from imposing sanctions for violations of the new e-invoicing requirements. This leniency applies provided the company demonstrates it has taken timely and reasonable steps to comply with the obligation.
Applicable offences
The leniency specifically covers offences related to the new e-invoicing requirements, including:
- A company lacking the technical means to send or receive structured electronic invoices, either entirely or for certain transactions (such as deliveries under self-billing arrangements).
- A company failing to issue structured electronic invoices when mandatory, because its own system or that of a third party does not yet support valid electronic invoice issuance, either entirely or for certain transactions.
In such cases, companies must continue to meet their invoicing obligations through alternative formats or methods.
Companies that have already taken adequate steps to implement e-invoicing correctly and on time will be allowed to comply without penalty. Those who have not yet done so will be urged to comply as soon as possible. Any potential sanctions will be determined on a case-by-case basis, taking into account the specific circumstances.
Earlier, the Federal Public Service (SPF Finances) published a notice on 12 September 2025, detailing the electronic invoicing changes introduced by the Royal Decree of 8 July 2025.
