Due to high level of Belgium’s VAT gap, which was estimated in 2019 as 12.3% of lost VAT (around EUR 4.4 billion), the Belgian government decided to introduce mandatory e-invoicing, first for B2G transactions, and then for B2B ones.
Mandatory B2G E-invoicing has been introduced in Belgium for invoices regarding public contracts and concessions with a minimum estimated value of EUR 215 000.
Source Comarch
