From January 1, 2026, all Belgian companies must be able to receive and send electronic invoices via the Peppol network. Those who don't will face not only fines but also operational constraints.
Legal implications
The Belgian tax administration provides administrative fines for non-compliant companies:
- €1,500 for the first offense
- €3,000 for the second offense
- €5,000 from the third offense onwards
There is a three-month buffer period between each offense to become compliant. Existing fines for incorrect or incomplete invoices remain in effect.
Practical implications
- Suppliers will no longer be able to deliver their invoices in the legally required manner. Invoices sent outside Peppol will not be considered valid e-invoices.
- Your own invoices to Belgian business customers will no longer be legally accepted if they are not sent via Peppol. This can lead to payment delays, administrative rejections or invoices not being received in accounting software.