Belgium will not impose penalties for certain e‑invoicing offences from January to March 2026 if businesses show timely compliance efforts. The Hermes platform is being phased out, requiring a move to a Peppol‑certified system, and small VAT‑exempt firms must still issue e‑invoices.
From January to March 2026, no penalties will be applied for certain e‑invoicing offences if enterprises demonstrate timely and reasonable steps to comply.
The Hermes platform is being phased out; companies must migrate to a Peppol‑certified invoicing platform to issue compliant e‑invoices.
Yes, small businesses with annual turnover below €25,000 are VAT‑exempt but must still issue and receive e‑invoices.
Invoices must be flagged as either “VAT exempt” or “subject to standard VAT rate”; if both appear, flag as “VAT exempt” until the EN 16931 update.
This summary was published on VATfaqs.com on 17 January 2026. It relates to VAT developments in Belgium. The original source is Fintua.
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Deloitte Belgium · about 1 month ago
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