- The Belgian government has proposed a mandatory B2B e-invoicing scheme, following discussions and drafts throughout 2023.
- The official draft text has been published and is publicly available.
- The key drivers for this proposal are administrative simplification and closing the VAT gap.
- The rules are based on the B2G e-invoicing rules and will use the PEPPOL-BIS format as the standard.
- E-invoices must be issued by VAT registered entities in Belgium and received by VAT registered entities in Belgium.
- The object of the e-invoice must be a supply located in Belgium and not exempt under the Belgian VAT Code.
- No specific sanctions are provided for non-compliance with the e-invoicing obligation.
Source Tiberghien
- See also Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
