Belgium Introduces Three-Month Grace Period for Mandatory B2B E-Invoicing

In response to businesses’ needs for system adjustments and preparation for new legal requirements, Belgian authorities have announced the introduction of a three-month grace period for the upcoming mandatory Business-to-Business (B2B) e-invoicing regime. This is a key measure aimed at supporting companies during the transition to the new system.

The e-invoicing mandate itself remains scheduled to take effect on January 1, 2026. The grace period will run from January 1, 2026, through March 31, 2026. During this initial quarter, authorities have committed to a non-sanctioning period during which no financial penalties will be applied to businesses that encounter technical or operational difficulties in fully and timely complying with the new B2B e-invoicing obligations.

However, it must be emphasized that this grace period is not a general postponement of the mandate’s start date. The legal obligation to begin issuing e-invoices in accordance with the new standards starts on January 1, 2026. Companies are strongly encouraged to use these three months to finalize their system integration, conduct intensive testing, and resolve any issues to ensure full readiness. Enforcement measures and penalties for non-compliance will be fully applied starting April 1, 2026.

There’s more you should know about e-invoicing in Belgium – learn more about the new and upcoming regulations.