Grace period for Belgian penalties for non-compliance with e-invoicing

Many organizations are now making their final preparations. Those who fail to comply with the mandatory e-invoicing rules from 2026 face significant penalties:

• First offence: €1,500
• Second offence: €3,000
• Third and subsequent offences: €5,000 per offence

As with any major operational change, practical issues may arise during the initial rollout. Some compliant-minded businesses may also find themselves unable to fully meet all requirements due to circumstances beyond their control.

To support these organizations, the Belgian Federal Public Service Finance (FOD Financiën) will apply a grace period during the first three months of 2026. During this period, no penalties will be imposed for breaches related to the new eInvoicing obligation. This tolerance only applies if the business can demonstrate that it has taken timely and reasonable steps to prepare for compliance.

In such cases, the business still needs to meet its invoicing obligations in an alternative way (e.g., different format or transmission method).

Please note: only businesses that have made sufficient effort to prepare for timely and correct application of e-invoicing qualify for this temporary leniency. Whether a penalty applies depends on the specific circumstances of each case and will be assessed individually.

‼️This measure is not intended to grant a general postponement.