Belgian tax authorities announced a tolerance period from 1 January to 31 March 2026. During this time, no penalties were imposed if the company demonstrated "reasonable and timely efforts" to comply - such as having a contract with a Peppol Access Point provider and evidence of integration progress.

Full enforcement began on 1 April 2026. Lack of demonstrated effort could result in penalties even during the grace period.

Penalties are applied per offense, with a minimum interval of 3 months between each. A business cannot receive multiple fines within the same 3-month period for the same unresolved issue.

Additionally, an improperly formatted invoice may lead to the denial of VAT deduction for the recipient.

Source: Loyens & Loeff (citing Art. 70 §4 Belgian VAT Code)

SMEs and self-employed persons can claim a 120% tax deduction on eligible e-invoicing investments - including software, Access Point subscriptions, and implementation consultancy - for tax years 2024-2027.

Source: Royal Decree on Structured Electronic Invoices; Van de Lanotte