Since 1 January, Belgian VAT-registered businesses must use the Peppol network for invoicing, with penalties starting on 1 April as the initial grace period ends.
The three-month tolerance period applies only if businesses can prove they prepared reasonably and on time to comply with the new requirement.
Firms lacking the technical capacity to send or receive structured electronic invoices, or failing to issue them, may face fines.
Penalties will depend on individual circumstances and will be assessed on a case-by-case basis, according to government authorities.
As of last Friday, 83.6% of Belgian companies, totalling 1.114 million out of approximately 1.2 million businesses, are now connected to the system, according to De Tijd newspaper.
