Belgium's E-Invoicing Grace Period Has Ended — Fines of Up to €5,000 Now Apply
Belgium's three-month tolerance period for its new B2B e-invoicing mandate ended on 31 March 2026. Since 1 April, non-compliance can trigger graduated fines starting at €1,500. Self-billing invoices have a separate grace period running to the end of June 2026.
Belgium's mandatory B2B e-invoicing regime went live on 1 January 2026, requiring VAT-registered businesses established in Belgium to issue and receive structured e-invoices (EN 16931, via UBL 2.1 or CII 16B) for domestic B2B transactions over the Peppol network.
To soften the transition, the Belgian tax authority applied a tolerance period from 1 January to 31 March 2026: no penalties were issued for e-invoicing infringements, provided the business could show it had taken reasonable, timely steps toward compliance.
The Grace Period Is Over
That tolerance period ended on 31 March 2026. Since 1 April 2026, businesses are expected to be fully compliant, and non-compliance can trigger graduated penalties:
| Offence | Fine |
| First infringement | €1,500 |
| Second infringement (within 3 months) | €3,000 |
| Third infringement (within 3 months) | €5,000 |
Self-billing invoices get more breathing room: that specific category benefits from an extended tolerance period running until the end of June 2026.
Who's in Scope
The mandate applies to businesses established in Belgium or with a permanent establishment there. Foreign businesses with only a Belgian VAT number, but no establishment, are not in scope for the domestic B2B mandate.
What This Means If You Invoice Belgian Businesses
If you supply Belgian VAT-registered businesses and haven't yet set up Peppol-based invoicing, the cost of delay just went from theoretical to a real, graduated fine schedule. Most EU Peppol access point providers that already serve Germany or the Netherlands can be configured for Belgian delivery without a separate integration.
Source
Belgian tax authority guidance on the B2B e-invoicing mandate and tolerance period.
