Belgium’s tax authority has announced a three-month tolerance period for the new B2B e-invoicing mandate. Between January 1 and March 31, 2026, no penalties will apply if a business can show it has taken timely and reasonable steps to comply.
Timeline
- Grace period: January 1 to March 31, 2026
- Go-live date remains: January 1, 2026: e-invoicing is still mandatory for domestic B2B transactions between VAT-registered businesses
- Each case will be assessed individually; this is not a general postponement
Impact
The Belgian government is offering flexibility during the initial rollout phase, but this is not a postponement. Businesses should continue their efforts to comply on time and be ready to start e-invoicing from January 1, 2026.
The grace period provides short-term leniency for companies facing technical or operational issues, as long as they can demonstrate they’ve taken timely and reasonable steps toward compliance. Full enforcement, including potential penalties, will begin from April 1, 2026.
