For which B2B transactions does the obligation not apply?
The obligation for structured electronic invoicing will almost always apply to transactions between a Belgian VAT-registered supplier and a VAT-registered customer in Belgium, regardless of whether the customer is established in Belgium.
There are a few limited exceptions to this principle:
There is no obligation to send structured electronic invoices for:
- Bankrupt VAT-registered taxpayers,
- Businesses that only perform exempt transactions under Article 44 of the VAT Code,
- VAT-registered taxpayers not established in Belgium without a permanent establishment,
- Flat-rate VAT taxpayers (Article 56 of the VAT Code, phasing out by January 1, 2028 at the latest).
There is no obligation to receive structured electronic invoices for:
- Businesses that only perform exempt transactions under Article 44 of the VAT Code,
- VAT-registered taxpayers not established in Belgium without a fixed establishment.
There is no obligation to send or receive structured electronic invoices if the transaction is exempt under Article 44 of the VAT Code.
Sources
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Latest Posts in "Belgium"
- Belgium’s VAT Reforms: Reduced Rates for Renovations, Ecofriendly Heating, and Art Purchases
- Belgium Postpones VAT Modernization Indefinitely; Transitional Measures Extended Until Further Notice
- Belgium Delays New VAT Chain Implementation, Extends Transitional Period Indefinitely
- Belgium’s B2B E-Invoicing Framework in Preparation for 2026
- Indefinite Postponement of VAT Chain Modernization in Belgium: Key Transitional Measures Extended