Belgium: documented-effort penalty tolerance through 2026, and a 2030/2031 ViDA sequence
Belgian tax authorities introduced a temporary penalty tolerance for businesses that can show active, credible and properly documented implementation efforts, running through 2026 — a softer landing than the progressive EUR 1,500 / 3,000 / 5,000 ladder that formally began on 1 April 2026. The word that matters is documented: the tolerance is evidential, not automatic. Belgium also set out the next sequence, with domestic and intra-Community e-invoicing from 1 July 2030 and intra-Community digital reporting starting the same day, followed by domestic reporting on 1 July 2031. Consultation is expected in autumn 2026 with parliamentary work targeted for completion before 1 July 2028.