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FAQ on E-Invoicing implementation in Belgium

4 days ago
444 views
7 min read
  • E-invoicing streamlines the processes of sending, receiving, and managing invoices, offering a more efficient and environmentally friendly alternative, with a comprehensive FAQ section addressing common queries related to principles, legal requirements, and technical aspects.
  • The FAQ is organized into themes, covering topics such as the basics of electronic invoicing, mandatory e-invoicing obligations for businesses (B2B) and governments (B2G), storage requirements for electronic invoices, and information on the Peppol network for document exchange.
  • Additional resources include guidance for software developers and tax experts, information on future e-reporting obligations, and links to external articles for detailed answers, alongside recommendations for consulting with organizations and accountants for further assistance.

Source efactuur.belgium.be

General questions about electronic invoicing

  1. What is an electronic invoice?
  2. What is a ‘normal’ electronic invoice?
  3. What is a structured electronic invoice?
  4. What format should structured electronic invoices be?
  5. How can I send my structured electronic invoices to all my customers and receive them from all my suppliers?
  6. How can an alternative format comply with the European Standard?
  7. Are invoices in PDF still legal?
  8. Are structured electronic invoices secure? Is e-invoicing safe?
  9. What are the benefits of e-invoicing?
  10. What misconceptions exist about e-invoicing?
  11. How does e-invoicing work? What is UBL? What is the Peppol network and the ‘Peppol-BIS’ format?
  12. What is the European Standard (EN16931)?

General questions about the B2B obligation (invoicing companies)

  1. Has Belgium received the approval of Europe to introduce the obligation?
  2. Is e-invoicing mandatory in Belgium? Which B2B transactions are not subject to the obligation? Is e-invoicing also mandatory if I only work for private individuals? When will e-invoicing become mandatory? How can I tell if a company is subject to VAT?
  3. How can I prepare my business for e-invoicing?
  4. What software do I need for e-invoicing?
  5. Are there any costs associated with using electronic invoices? Are there any tax incentives for implementing e-invoicing?
  6. Can I also apply e-invoicing outside Belgium?
  7. What should I do if my supplier is not ready on January 1, 2026?
  8. What should I do if my customer is not ready to receive invoices via Peppol on 1 January 2026?
  9. Can I use Hermes to send structured electronic invoices to all my customers?
  10. Can I work with structured electronic invoices, even if this is not mandatory?
  11. Is self-billing allowed?
  12. Can electronic and paper invoices be used side by side?
  13. Can I be obliged to send the invoice as a PDF as an attachment?
  14. The list of solutions is overwhelming. Can the government itself offer a free solution for small businesses? Can you add the type of software to the list? Can you add the price to the list? Can the government reduce the list to a more limited number of choices for small businesses?

General questions about the B2G obligation (invoicing to governments)

  1. Is e-invoicing to governments mandatory? How do you send invoices to the government?

How do you send invoices to the government? – e-invoice

How to work with electronic invoicing? | BOSA

General questions about the storage of electronic invoices

  1. How long do I have to keep my electronic invoices?
  2. If I receive both paper and electronic invoices, can I archive them in the same format?
  3. Can I archive an electronic invoice on paper?
  4. Can I archive a paper invoice electronically?
  5. Is archiving via ‘cloud computing’ allowed?
  6. How should I store my electronic invoices?
  7. How can I guarantee the readability, authenticity and integrity of electronic invoices, taking into account the rapid obsolescence of IT solutions?
  8. Is the choice of the method of archiving invoices subject to prior approval from the FPS Finance?
  9. Where should I keep my invoices?
  10. Can I use the services of an intermediary (service provider) for my archiving?
  11. What should I do if a third party (e.g. in the case of central archiving within a group) is unable to comply with the Belgian legal obligations regarding archiving?
  12. What are the consequences of an IT problem? How to arm yourself against it?
  13. What are my obligations in the event of a tax audit?
  14. What is the ‘authenticity of origin’ of the invoice? What is the ‘integrity of the content’ of the invoice? What is the ‘legibility’ of the invoice? When is an audit trail reliable?

General questions about Peppol

  1. What is Peppol?
  2. How does Peppol work?
  3. What is a Peppol service provider?
  4. What is a Peppol ID?
  5. How can I register my company on Peppol?
  6. As an entrepreneur, can I look up which customers or suppliers are connected to Peppol?
  7. Does the government consult the companies on the practical implementation? What is the Business Expert Group on E-invoicing?
  8. Does the government monitor the correct use of Peppol? Is there a Belgian Peppol authority (PA)?

Specific questions about e-invoicing

  1. What if the customer only accepts the new format, while the transition period is still ongoing (for example, in the case of a new version of Peppol-BIS)?
  2. How does my company become a Peppol service provider itself?
  3. What about specific invoicing requirements of public authorities, e.g. third-party payer scheme?
  4. Are duplicates of invoices problematic for Peppol?
  5. Are credit notes also sent via Peppol?
  6. Are attachments to invoices also sent in file type XML via Peppol?
  7. Can different Tax Category Codes be mentioned on one invoice?
  8. Can the Tax Category Code ‘0’ be combined with Code ‘E’ on the same invoice?
  9. The list of exemption codes (VATEX) is not exhaustive, which code should I use if an exemption is missing?
  10. Can different ‘exemption reasons’ be given on the same invoice for multiple invoice lines with Tax Category Code ‘E’?
  11. Can the VAT clauses required by Belgian law (e.g. reverse charge rule) also be included on a Peppol invoice?
  12. What if several orders need to be listed on one Peppol invoice?
  13. Is it possible to mention multiple currencies on an invoice?
  14. In which field should the data register of legal entities (RPR), legal form and ‘in liquidation’ be included?
  15. How can I declare part of the costs stated on received private invoices as a professional expense? When can I exercise the right to deduct the VAT stated on my incoming invoices?
  16. Can I still send collective invoices?
  17. Can the date of the chargeable event be recorded for each supply of services?
  18. Can I still send simplified invoices (art. 13 KB1)?
  19. Can I create an invoice in multiple languages?
  20. What is an extension?
  21. Where do I list the buyer’s tax (liable) representative?
  22. How does self-billing via Peppol work?

General questions about e-reporting

  1. Does the information from the invoice also have to be reported to the government (so-called e-reporting, or ‘near real-time reporting’)?
  2. Why is Belgium introducing such an obligation?
  3. Does the measure also apply to intra-Community transactions (IC)?

See also Belgium (Briefing document)

Useful links

  • Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

 

Sponsors:

Pincvision
VATIT Compliance

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