On 2 December 2025, Belgium’s Federal Public Service Finance confirmed two essential points: 1. The Belgian B2B e-invoicing mandate enters into force on 1 January 2026. Structured electronic invoicing becomes mandatory for all domestic B2B transactions between VAT-liable companies. 2. A three-month tolerance period will apply during Q1 2026. But this is not a postponement, the obligation remains fully active.The tolerance applies only to businesses that have begun the

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