As a reminder, mandatory e-invoicing stems from the ViDA action plan, an EU initiative detailed in our previous article, its scope and entry into force were discussed in this previous article.

The Peppol Bis format is confirmed as the standard

Upon the entry into force of the measure, e-invoices (or “structured electronic invoices” to use the exact legal terminology) must be issued in accordance with the European standard on electronic invoicing detailed in the EU norm EN 16931. Taxable persons who will be required to issue e-invoices from 2026 onwards must ensure that their e-invoices comply with this standard.

The new article 13ter inserted in Royal Decree No. 1 of 29 December 1992 confirms the Peppol BIS format in the UBL version as the standard favored by the Belgian Government. As mentioned in our previous article, Peppol is a secure and structured European exchange network that complies with the EU standards. This means that if the accounting program (or ERP) used by a taxable person is connected to the Peppol network and uses the correct format, e-invoices issued through it will automatically comply with the new e-invoicing legislation.

Moreover, the government emphasises that the Peppol network is considered “future-proof”, which means that the Peppol network will also comply with future VAT reforms (notably the e-reporting reform expected by January 2028).

However, it should be noted that the Royal Decree provides for the possibility for VAT taxable persons to use a network other than Peppol, but only on the condition that the parties to the transaction have specifically agreed on this, and provided that the format used complies with the applicable European standards.

Let's take the example of a taxable person who has been providing services to the government for several years (i.e., in a B2G relationship, for which e-invoicing has been mandatory for several years in Belgium). If this service provider uses another network than Peppol and does not wish to change this by 2026, it is entitled to continue e-invoicing under this network as long as both parties agree and this network ensures full compliance with the mandatory EU e-invoicing standard.

In light of the above, taxable persons who will be required to issue or receive e-invoices as from 2026 will need to ensure a connection with the Peppol network shortly. This can be done via your accountant or directly via one of the e-invoicing service providers approved by the authorities.

Penalties for non-compliance

It follows from the aforementioned that VAT taxable persons should dispose of the technical ability to issue and receive e-invoices as from January 2026.

A new non-proportional VAT penalty will be inserted in Royal Decree No. 44 stipulating that failure to have the technical means to issue and receive e-invoices will be punishable by a fixed penalty of EUR 1,500. The provision foresees an escalation whereby a second infringement of the same nature will be punished with a fixed fine of EUR 3,000, and subsequent similar infringements with a fine of EUR 5,000.

Following a clarification requested by the Council of State, it was confirmed that an infringement may only be classified as a second infringement if it is established by the VAT administration more than three months after the first infringement. This clarification is intended to give the taxable person reasonable time to take corrective measures.

Finally, it should be noted that the other penalties relating to non-compliant invoicing (e.g., issue dates, content or other technical specificities) will also remain applicable.

In addition to the two key points summarised above, the Royal Decree provides further clarification on other topics (e.g., VAT grouping, rounding rules for calculation of VAT, etc.). For other practical issues, such as for example self-billing or situations where the issuer has the technical means to issue e-invoices but the recipient does not, further guidance is expected in the coming months.

Get in touch

Please feel free to contact one of our colleagues listed below for more information, or for support in streamlining your business ahead of the entry into force of e-invoicing in Belgium.