Since January 1, 2026, all Belgian VAT-liable businesses must issue and receive structured electronic invoices for their domestic B2B transactions. The Peppol network is the mandatory channel. The three-month grace period, granted by the FPS Finance for well-intentioned latecomers, expired on March 31, 2026 (Xerius). Penalties are now enforceable.
Context: Belgium Accelerates After B2G
Belgium already imposed electronic invoicing for public procurement (B2G) since March 1, 2024. The extension to B2B fits within the European dynamics of fiscal digitization, alongside France (Chorus Pro, 2026-2027 timeline), Italy (SDI since 2019), and Poland (KSeF in preparation). Belgian legal framework requires invoices to be issued in a structured format compliant with the European standard EN 16931 and transmitted via the Peppol network — a software-to-software exchange, not a simple PDF by email (Peppol.nl).
Important point: the obligation covers both sending and receiving. Even B2C companies, exempt from sending, must be technically capable of receiving Peppol invoices from their suppliers (Xerius).
Practical Impact for IT and Finance Directors
Progressive but Deterrent Penalties
The FPS Finance administrative penalty scale is clear: €1,500 for the first offense, €3,000 for the second, €5,000 for each subsequent offense, with a three-month interval between each penalty (Xerius). Beyond penalties, an invoice that doesn’t comply with the structured format can be rejected for upstream VAT recovery — a much heavier financial risk for businesses with high purchase volumes (Vertex).
What Your ERP Must Do
Practically, your management system must be able to:
- Generate invoices in UBL format compliant with EN 16931
- Connect to the Peppol network via a certified Access Point (Peppol provider or module integrated into the ERP)
- Receive and automatically process incoming structured invoices
- Archive electronic invoices in compliance with Belgian tax requirements
Most major ERPs (SAP, Odoo, Exact, Visma, Sage) offer native Peppol connectors or through partners. For SMEs on lighter solutions, platforms like Basware, Tradeshift, or OpenPeppol certified providers offer Peppol Access Points without system overhaul.
What to Monitor
The tolerance period is over: FPS Finance controls can now trigger penalties. Companies that don’t yet have their Peppol identifier and an operational Access Point expose themselves to sanctions from the next verification cycle. Furthermore, the European Commission is preparing the ViDA regulation (VAT in the Digital Age) that will generalize real-time digital reporting across the EU — Belgium serves as a laboratory for what awaits all Member States by 2028-2030.
To deepen your understanding of electronic invoicing in Europe, consult our Peppol and interoperable invoicing in Europe guide and our mandatory electronic invoicing in Europe overview. If your ERP also manages operations in France, our Chorus Pro guide for SMEs details French deadlines.
