Electronic Invoicing in Belgium: the January 2026 obligation is confirmed, no general postponement planned

It's official: electronic invoicing becomes mandatory on January 1, 2026

The royal decree dated July 8, 2025 and published in the Belgian Official Gazette on July 14, 2025 definitively confirms the entry into force of the structured electronic invoicing obligation between companies in Belgium on January 1, 2026.

Contrary to postponement rumors, there will be no general postponement. All VAT-liable companies must be ready from this date.

Who is affected by the obligation?

From January 1, 2026, all Belgian VAT-liable companies will have to send and receive their B2B invoices in structured electronic form.

This includes:

• Self-employed individuals
• SMEs
• Large companies
• All sectors without exception

The obligation applies to everyone at the same time: no progressive approach.

No postponement, but discretionary application

There is no official grace period, nor any additional delay. The obligation is effective from January 1, 2026.

However, the authorities have indicated that the application of sanctions will be done with discretion for companies that have clearly undertaken the necessary steps but are encountering technical difficulties.

This does not constitute a postponement: companies must be operational from day one.

Technical requirements

A simple PDF sent by email is no longer compliant. The obligation requires:

• A structured format compliant with the EN 16931 standard (e.g., UBL 2.1)
• Exchange via the Peppol network, the official infrastructure chosen by Belgium
• A software-to-software transmission (machine-to-machine)

Your software must therefore be Peppol-compatible, or you can use a dedicated solution like Peppol Box.

What sanctions in case of non-compliance?

The decree provides for a system of administrative fines:

• €1,500 for a first offense
• €3,000 in case of recidivism
• €5,000 for a third offense

But the consequences go beyond fines:

• Refusal of invoices by customers
• Payment delays
• Loss of VAT deduction right in certain cases
• Blocking in certain public or private markets

Tax assistance: the increased deduction of 120% (until January 2026)

To facilitate the transition, the State provides an increased deduction of 120% for investments related to electronic invoicing.

This measure is time-limited and valid until January 2026 for eligible expenses.

How to prepare concretely?

1. Check if you are affected

• VAT liability
• Exemption cases

2. Analyze your current tools

• Can they issue and receive Peppol invoices?
• Are they EN 16931 compliant?

3. Activate a ready-to-use Peppol solution

If your software does not support Peppol, you can use Peppol Box to send and receive your compliant electronic invoices immediately.

4. Test before January 2026

Perform send/receive tests to avoid any operational blockage.

Conclusion: no excuses in 2026

The obligation comes into force on January 1, 2026, without general postponement.

To be ready, choose a simple and compliant solution. Peppol Box accompanies you in the transition and allows you to be immediately operational.

Don't delay: prepare for 2026 with Peppol Box.