Belgium is entering the final phase of its nationwide B2B e-invoicing mandate, with all VAT-registered businesses required to issue and receive structured electronic invoices from 1 January 2026. Adoption has accelerated significantly in recent months, and the majority of companies are now completing last-minute preparations ahead of the transition.
On 2 December 2025, the FPS Finance announced that it will apply a three-month tolerance period at the start of 2026. Between January and March, no sanctions will be imposed for infringements specifically linked to the new e-invoicing obligation, provided companies can demonstrate timely and reasonable efforts to comply. Examples include not yet having the technical capability to issue or receive structured invoices, or encountering system limitations within their own or third-party platforms.
The government stresses that this is not a general extension, but a fairness measure supporting willing businesses while encouraging late adopters to complete implementation as soon as possible.
