Country fact sheets: eInvoicing in Belgium

eInvoicing Country Factsheets for each Member State & other countries

The Belgian Ministry of Finance has recently launched a tax reform that addresses tax concerns putting a focus on electronic invoicing. The Belgian tax reform would encompass B2B eInvoicing obligations. Such reforms have, among other, the objective of implementing a countrywide obligation for electronic invoicing and reporting invoice data in a phased approach. The approach, which is yet to be confirmed, would be as follows:

• Mid-2024: Every taxpayer established in Belgium with a determined annual turnover would need to be able to receive an eInvoice, while large taxpayers shall be able to issue eInvoices (e.g., large-sized taxpayers).
• Early 2025: Every taxpayer established in Belgium with a determined annual turnover would need to be able to issue eInvoices (e.g. medium-sized taxpayers).
• Mid-2025: Small taxpayers established in Belgium with a determined annual turnover would need to be able to issue eInvoices.

The initial assessment may be subject to change. However, Belgium intends to widen the obligation of eInvoicing. The proposed reform considers the introduction of an electronic VAT reporting system. This electronic VAT reporting system will probably be almost in real-time (Continuous Transactions Control).

Source ec.europa.eu

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