A Royal Decree issued on July 14, 2025, confirms the legal and technical framework for Belgium’s mandatory B2B e-invoicing system beginning January 1, 2026. The decree covers invoice formats, transmission methods, rounding rules, and penalties for violations.
Mandatory structured e-invoicing
As of 1 January 2026, all invoices between VAT-registered and Belgian-established businesses must be in a structured electronic format that complies with the European EN 16931 standard. This includes using the Peppol BIS UBL format.
Peppol as default transmission channel
Peppol is the default method for sending and receiving e-invoices. Businesses can agree on another EN 16931-compliant format, but only if both parties consent and Peppol capability remains in place.
Technical readiness required
All affected companies must be technically able to issue and receive invoices via Peppol, even if they use a different format with partners. This ensures baseline compliance across the network.
Rounding VAT on totals only
Structured invoices must round VAT on the total invoice amount only. Rounding per line is no longer allowed. Businesses must ensure their invoicing systems are updated to apply this rule.
Penalties for non-compliance
The Royal Decree introduces a fixed administrative fine for lacking Peppol capability:
- €1,500 for the first infraction
- €3,000 for the second
- €5,000 for subsequent offences
Repeat fines can only be issued after at least three months. Other VAT penalties remain applicable.
Scope and future obligations
The rules apply to all Belgian VAT-registered entities with a fixed establishment. Non-established taxpayers are excluded for now, but may be included in 2028 when Belgium plans to introduce near real-time e-reporting as part of its ViDA roadmap. For a full overview of who is affected and who is currently exempt, read our article on who needs to comply with Belgium’s e-invoicing rules.
This Royal Decree also sets the foundation for Belgium’s upcoming real-time VAT reporting obligations, expected in 2028. Businesses are advised to take the 2026 e-invoicing mandate as a first step in preparing for these broader digital tax controls.
Key Takeaways
- Companies must issue and receive B2B invoices in structured Peppol format by 1 January 2026
- Peppol capability is mandatory, even if other formats are used by agreement
- VAT must be rounded on the total invoice amount only
- Fines range from €1,500 to €5,000 for non-compliance
- Non-established VAT holders are temporarily excluded
- E-reporting is expected to follow from 2028
For help preparing your systems and teams, consult our guide to getting ready for the Belgian B2B mandate
Additional Resources
The full Royal Decree, published on 14 July 2025, outlines legal obligations for all Belgian businesses subject to the e-invoicing requirement. It is most relevant for finance teams, IT departments, and legal/compliance officers preparing for the 2026 rollout. You can download it here (in Flemish).
