Is there a delay for Peppol? The tolerance period explained
No. The government didn't give a general delay. Until 31 March 2026 there was a tolerance period without penalties for those who had prepared in time, and for self-billing a separate tolerance ran until 30 June 2026. Both have ended.
When the e-invoicing obligation started on 1 January 2026, FPS Finance announced a tolerance period. It was not a delay: the obligation applied from that date.
What did the tolerance mean?
Until 31 March 2026, FPS Finance didn’t impose penalties for breaches specific to the new obligation, provided the business could show it had prepared in time and in a reasonable way. This covered, for example:
- not yet having the technical means to send or receive a structured e-invoice;
- not being able to issue a valid e-invoice because its own system, or a service provider’s, didn’t allow it yet.
In those cases, the business did have to keep invoicing in another way.
What still applies now?
- The general tolerance has ended.
- For self-billing (invoicing by the customer), a separate tolerance applied until 30 June 2026 if the software provider was still building that feature. That has ended too.
- In exceptional circumstances, FPS Finance can still decide not to impose a fine, but not automatically: only after an individual analysis of the file.
What if your customer or supplier isn’t ready yet?
Separate rules apply to that, apart from the tolerance. Read My customer isn’t on Peppol: what now?.
Read the full guide: Is e-invoicing mandatory for me?
Frequently asked questions
Can I still avoid a fine if I have technical problems?
Why was there no general delay?
I'm not ready yet. What now?
Related guides
Is e-invoicing mandatory for me?
The complete guide to Belgium's e-invoicing obligation since 1 January 2026: who it applies to, the exceptions, the tolerance period, and what to do if a customer or supplier isn't ready.
My customer isn't on Peppol: what now?
Your customer can't receive e-invoices yet? Then you may send the invoice another way. How the fallback rule works, and what your customer has to do.
How do I register my business on Peppol?
You can't register on Peppol yourself. This is how registration does work, through your software or a Peppol service provider, and how to check the result.
Sources
- Tolerance period for the first three months of 2026 (efactuur.belgium.be, 18/12/2025) (in Dutch)
- End of the general tolerance period for e-invoicing (efactuur.belgium.be, 07/04/2026) (in Dutch)
- General questions about the B2B obligation, question 23 (efactuur.belgium.be)
This guide is general information, checked against the official sources above. It is not legal or tax advice; for your own situation, ask your accountant or software provider.