Belgium introduces three-month tolerance period for mandatory e-invoicing

28 January 2026

Belgium’s mandatory business‑to‑business e‑invoicing regime came into effect on 1 January 2026, with the authorities granting a three‑month penalty‑free tolerance period until 31 March 2026 for businesses that can demonstrate timely and reasonable efforts to comply.

The temporary relief is intended to support businesses during the initial implementation phase while keeping the mandatory e‑invoicing requirement in full force.

Under the new regime, all resident VAT‑registered companies are required to issue invoices in electronic format when selling to other businesses and to submit these invoices to the Belgian tax authorities for verification via the new e‑invoicing platform.

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