In his policy note, the Belgian Minister of Finance, Mr Van Peteghem, confirmed the intention to gradually make electronic invoicing mandatory for businesses-to-business (B2B) transactions.
The measure is aimed at reducing the Belgian VAT gap, which is the difference between the expected VAT revenues and the VAT revenues that are effectively collected. For the year 2018, the Belgian VAT gap was estimated to amount to 3.6 billion euros or 10.4% of the expected total VAT revenue[1].
Source PwC
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