Belgium - NL
The Royal Decree (RD) regarding mandatory e-invoicing has been published. Below, we outline the key topics covered in this new RD. Notably, the legislator now also provides for concrete financial penalties for failure to comply with the e-invoicing obligation.
Although there had been growing speculation that the mandate might be postponed, it has now been officially confirmed that e-invoicing will become mandatory for all transactions between VAT-liable businesses as of January 1, 2026.
This measure is part of a broader digitalisation strategy aimed at reducing administrative burdens, speeding up invoicing processes, and combating VAT fraud more effectively. Businesses are strongly advised to prepare in time, as the transition to e-invoicing often requires technical adjustments and a revision of existing processes.
In Belgium, Peppol will become the standard for e-invoicing, both in terms of the network and the format (the so-called Peppol BIS format). While businesses may choose to use a different network or format, in practice, these sector-specific standards, such as EDIFACT or ANSI X12, are typically reserved for large enterprises with high volumes of incoming invoices.
Moreover, VAT-liable companies are required to be able to receive invoices via the Peppol network, regardless of the format they use for sending. For the average Belgian SME, e-invoicing via Peppol will become the default standard.
Compliance with the new e-invoicing rules is not optional. Companies that fail to meet the obligation risk significant, and potentially disproportionate, financial penalties.
The sanctions are as follows:
A grace period of three months applies between two offences. Only after this period has elapsed will a new violation be considered a subsequent offence for the purposes of calculating the fine. It is therefore crucial that businesses ensure compliance with the new e-invoicing obligations in time to avoid financial risk.
The introduction of the new e-invoicing rules also brings a change in the way VAT is rounded. From now on, VAT may no longer be rounded per invoice line. Instead, rounding must be applied solely to the total amount of the invoice.
This change enhances consistency and accuracy in VAT calculation and aligns with the technical requirements of e-invoicing formats such as Peppol BIS and UBL. Businesses should ensure their invoicing systems are updated accordingly to avoid errors and possible invoice rejection.
The full Royal Decree is available via the following link
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