Belgium will require all VAT‑registered businesses to exchange B2B invoices electronically via the Peppol network using the BIS Billing 3.0 standard from 1 January 2026. A Q1 2026 grace period allows technical setup without penalties, while non‑resident firms and B2C transactions are exempt. Penalties for non‑compliance start at €1,500 and increase to €5,000 for subsequent offences.
It takes effect on 1 January 2026, requiring all VAT‑registered businesses to use the Peppol BIS Billing 3.0 standard for domestic B2B invoices.
A Q1 2026 grace period (January–March 2026) allows businesses to complete technical setup without incurring penalties for good‑faith efforts.
Penalties start at €1,500 for the first offence, €3,000 for the second, and €5,000 for subsequent offences, with escalation if the offence occurs within 3 months.
Non‑resident businesses without a fixed Belgian establishment and B2C transactions are exempt from the mandate.
Cross‑border B2B invoicing follows the EU ViDA timeline, not the domestic Belgian mandate.
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