The Belgian tax authorities confirmed on 2 December 2025 that a tolerance period will apply during the first quarter of 2026. In January, February and March 2026, penalties should in principle not be imposed where a business fails to issue or receive a structured e-invoice on time, provided it can demonstrate that it made timely and reasonable preparations to be compliant by 1 January 2026.
Important: this is not a postponement. The obligation effectively starts on 1 January 2026. The tolerance is intended for businesses that prepared on time but are still facing practical implementation issues. The authorities will assess this on a case by case basis.
VAT Consult supports many clients with their e-invoicing implementation and has built extensive project experience in this area. If you would like to learn more, please feel free to contact us.