Belgium is continuing its transition to mandatory eInvoicing, with further clarity provided on enforcement and practical implementation ahead of 2026. Recent announcements from the Belgian tax authorities and the Federal Public Service (FPS) Strategy and Support outline a temporary penalty tolerance period and key technical and operational requirements businesses need to be aware of.

Penalty tolerance period: January–March 2026

In an announcement dated 4 December 2025, the Belgian tax authorities confirmed a penalty tolerance period for the first three months of 2026.

During January to March 2026, no penalties will be applied for certain eInvoicing offences, provided the enterprise can demonstrate that timely and reasonable steps have been taken to comply with the new mandatory requirements.

Offences covered by the Belgium penalty tolerance period

The tolerance applies specifically to the following eInvoicing-related offences:

  • The enterprise does not (yet) have the technical means to send and/or receive structured electronic invoices, either fully or for certain transactions (e.g. self-billing by the contracting partner).
  • The enterprise does not issue a structured electronic invoice where mandatory, because its own system or that of a third-party provider does not yet allow the issuance of a valid eInvoice (fully or for certain transactions, such as self-billing).

In these situations, the invoice issuer must still comply with its invoicing obligations by alternative means (i.e. using another permitted format or transmission method).

The tax authorities further clarify that:

  • Enterprises that have made sufficient efforts to ensure timely and correct implementation of eInvoicing will be able to comply without penalties.
  • Enterprises that have not done so will be encouraged to comply as soon as possible.
  • Any penalties imposed after the tolerance period will depend on the specific circumstances of each case, which will be assessed individually.

Additional 2026 implementation guidance

On 7 October 2025, the Belgian Federal Public Service (FPS) Strategy and Support published updates on its eInvoicing website, providing further clarification for implementation in 2026 and outlining several exceptional cases.

Some of the key points include:

Decommissioning of the Hermes platform

  • The Hermes invoicing platform is being phased out. Invoices issued via Hermes will no longer qualify as compliant structured eInvoices.
  • Companies must migrate to a Peppol-certified invoicing platform to continue issuing compliant eInvoices.

Small businesses and special regimes

  • Small businesses with annual turnover below €25,000 are exempt from VAT, but are still required to issue and receive eInvoices.
  • Taxpayers under the agricultural regime must at least be able to receive eInvoices.

Alternative formats by mutual agreement

  • A customer and supplier may mutually agree to exchange Peppol-compliant eInvoices via an alternative format or communication platform, provided compliance can be demonstrated by either party.
  • The FPS strongly recommends a documented agreement setting out all legal and practical conditions.

Technical VAT flagging requirement

  • Invoices must currently be flagged as either:
    • “VAT exempt”, or
    • “subject to standard VAT rate”.
      • Where both VAT-exempt and VAT-taxable items appear on the same invoice, the FPS advises flagging the invoice as “VAT exempt”.
      • This is a temporary measure pending an update to the EN 16931 standard.
      • Considering this limitation, summary eInvoices are permitted.

Credit notes and corrective documents

  • Any credit note or corrective document must:
    • explicitly reference the original eInvoice being amended, and
    • follow the same structured format and transmission method as the original eInvoice.

Right to deduct input VAT

  • Generally, taxpayers may exercise the right to deduct only if they possess a correctly structured and compliant received eiInvoice.
  • Exceptions may apply under the principle of “substance over form”, as outlined in the FPS VAT Commentary

To rely on this exception, the taxpayer must:

  • Communicate the exceptional circumstances
  • Substantiate them to the FPS.

What this means for businesses

While the initial tolerance period provides some breathing room, Belgian businesses should not delay preparations. Ensuring Peppol connectivity, system readiness, and documented processes will be critical to avoiding disruption and potential penalties from April 2026 onwards.

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Authors

101094Belgium eInvoicing penalty tolerance period

Lisa Dowling

Chief Tax & Compliance Officer at Fintua

Specialising in International VAT Compliance solutions, Lisa brings a wealth of knowledge and insight in her dealings with a host of international clients ranging from start-ups through to multinationals. With 21 years VAT experience behind her, Lisa has managed VAT compliance issues and solutions globally for over 11 years. Fintua have 12,000 + corporate clients in over 109 countries and many of these are members of the Fortune 500.