On 14 July 2025, the Belgian government published a Royal Decree providing essential clarifications on the upcoming B2B e-invoicing mandate.
The main clarifications are the following:
Mandatory Format
The European semantic and syntactic standards must always be complied with.
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Preference should be given to Peppol BIS in the UBL version (basic standard) and transmited via the Peppol network.
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Alternative formats are allowed only if mutually agreed by both parties and comply with the European standard (subsidiary standard).
Technical Readiness
Even if a taxable person issues structured electronic invoices in a format other than Peppol BIS, they must still be technically able to send and receive invoices in the Peppol BIS format.
Future-Proofing
The Peppol network is expected to be used in the future for near real-time electronic reporting of invoice data. Therefore, taxable persons are encouraged to adopt the Peppol network now, as it aligns with upcoming technological and legal requirements.
Rounding regulation
For structured electronic invoices, VAT rounding must be done strictly on the total invoice amount and not per line of the invoice.
Sanctions applicable
Failure to comply with the mandate may result in fines:
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First offence: fine of €1,500;
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Second offence: fine of €3,000;
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And for subsequent offences: fine of €5,000.
Timing reconfirmed
The structured electronic invoicing for all B2B transactions will enter into force in 1 January 2026.
