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As from 1 January 2026, most Belgian established businesses engaging in local B2B transactions are required to issue and receive structured electronic invoices.
As from 1 April 2026, the general grace period that applied during the first three months of 2026, has now expired.
Specific tolerance for self‑billing until and including 30 June 2026
The Belgian authorities announced that a targeted tolerance remains in place until 30 June 2026 for self‑billing arrangements (i.e. invoicing by the customer on behalf of the supplier).
Where your software provider is in the process of implementing the self‑billing functionality, but this is not yet operational, no penalties would be imposed.
Individual assessment in case of technical issues
In exceptional cases, the Belgian authorities may still decide not to impose a penalty, outside the specific tolerance. This is, however, not automatic and would only be a possibility following an individual assessment of the specific facts and circumstances of the case at hand.
Preparing your organization for e-invoicing: key actions to take
If not yet done, organizations should as soon as possible:
✓ Map their current invoicing landscape;
✓ Assess ERP, accounting tools, and AP/AR processes;
✓ Identify required upgrades or integrations;
✓ Select a Peppol access point or provider;
✓ Align formats and expectations with suppliers and customers;
✓ Train administrative and finance teams;
✓ Prepare for future developments in e‑reporting.
Additional insight into the Belgian e-invoicing mandate and the latest developments, is available on EY Belgium’s website.
Our experts remain available to support and ensure proper implementation of the measures.