Belgian Decree with more details on e-invoicing published

Who is affected?

The obligation applies to Belgian-established businesses (including fixed establishments) where the place of supply is Belgium, unless they are fully VAT-exempt. The recipient must be VAT-registered in Belgium. This means that also businesses with only a Belgian VAT number will be able to receive e-invoices.

How will eInvoicing work?

• eInvoices must be transmitted via the Peppol network using the 4-corner model.
• From 2028, eReporting will be added, for which the Peppol 5-corner model is foreseen.
• Alternative formats or transmission methods are permitted, but only if both parties explicitly agree and the format complies with the EU standard EN16931.

Penalties for non-compliance

The Decree introduces a penalty system for businesses not meeting technical requirements or issuing incorrect invoices:

• 1st offence: €1,500
• 2nd offence: €3,000
• 3rd and subsequent offences: €5,000

A 3-month grace period applies. Second or third offences are only counted if they occur at least 3 months after the previous one, giving businesses time to adapt after an initial warning.

Other details

• VAT rounding will only be permitted on the invoice total, not per line.

Stay compliant

With NORA, our eInvoicing & eReporting platform, you’re ready for Belgium’s 2026 mandate — and for future requirements such as eReporting in 2028.

Want a quick overview of what this means for your organisation? Get our Belgium eInvoicing onepager for more insights, or get in touch with our specialists.