- Comprehensive documentation: The new resource compiles all relevant information on electronic invoicing, including legislation, case law, parliamentary questions, and tax rulings.
- Additional learning materials: It also recommends articles and books to deepen understanding of e-invoicing practices and regulations.
- Feedback welcome: Users are encouraged to share comments or suggestions via the provided contact email, helping improve the documentation over time.
You can explore the full announcement on financien.belgium.be
Unofficial translation in English
E-invoicing
10.European projects and opinions
1. Introduction
From 1 January 2026, electronic invoicing or e-invoicing will become mandatory for all sales of goods and services between VAT-registered companies in Belgium.
E-invoicing is a branch of dematerialized accounting, described in detail in the documentation folder of the same name and, unlike traditional paper accounting, is faster, more accurate, safer and more efficient.
It is in line with the federal government’s aim not only to modernise trade and combat VAT fraud more effectively, but also to reduce administrative costs for businesses.
This documentation folder, which is closely linked to the file on dematerialised accounting, aims to bring together all the answers from legislation, case law, parliamentary questions, rulings and other sources on electronic invoicing.
In addition, you will find a list of books and articles with which you can delve further into the subject.
Enjoy reading.
2. Glossary
| Electronic invoicingAn invoice that has been drawn up, sent and received in a structured electronic format that allows for automatic and electronic processing(definition from Directive 2014/55/EU)Syn: e-invoice, digital invoice |
| Electronic factureringE-invoicing consists of automating this entire process, from issuance by the supplier to payment and archiving by the customer.In other words, once the product or service has been delivered, the invoice is created and sent without human intervention. On the other hand, it is received and processed in the same way, thanks to secure IT tools and processes.(definition FPS BOSA)Syn: e-invoicing, e-invoicing, electronic invoicing |
| Electronic signatureData in electronic form that is attached to or logically connected to other data in electronic form and that is used by the signatory to sign(definition from Regulation EU No. 910/2014) |
| Electronic sealData in electronic form that is attached to or logically connected to other data in electronic form and that is used to ensure its origin and integrity(definition from Regulation EU No. 910/2014) |
3. History
Electronic invoicing has gone through some important stages.
In 2010, there was a European directive that legally equates electronic invoicing with paper invoices.
In 2014, the European eIDAS regulation will come into force with regard to electronic identification and trust services. This mainly relates to the electronic signature.
In 2017, there is the standard EN 16931-1:2017 that requires the member states of the European Union to receive and process electronic invoices according to the specifications of this standard.
The Royal Decree of 9 March 2022 on public procurement gradually introduces the obligation for companies to send electronic invoices in the context of public contracts and concession contracts.
The Act of 6 February 2024 amending the Value Added Tax Code and the Income Tax Code 1992 introduces the obligation of electronic invoicing for VAT payers. This measure is a first step in the modernisation of the exchange of VAT data between taxable persons and between taxable persons to the FPS Finance, using modern technologies to digitise, automate and structure the data flows.
The European Directive of 11 March 2025 stipulates that electronic invoicing must become the standard for issuing invoices, that Member States must take appropriate measures to ensure the conformity of electronic invoices, and that the possession of a compliant invoice may become a condition for the deduction or refund of VAT.
From 1 January 2026, all Belgian VAT-registered businesses will have to use structured electronic invoices for their B2B transactions.
4. Legislation and regulations
European regulations
11.03.2025 – Council Directive (EU) 2025/516 amending Directive 2006/112/EC as regards value added tax rules for the digital age
In order to facilitate the automation of the reporting process for taxable persons and tax administrations, the transactions to be reported to tax administrations should be documented electronically. Electronic invoicing should become the standard for issuing invoices. However, Member States should be allowed to accept other invoices for domestic supplies of goods and services.
16.10.2017 – Commission Implementing Decision (EU) 2017/1870 on the publication of the reference of the European standard for electronic invoicing and the list of syntaxes pursuant to Directive 2014/55/EU of the European Parliament and of the Council
16.04.2014 – Directive (EU) 2014/55 of the European Parliament and of the Council on electronic invoicing in public procurement
This Directive has mandated the European Committee for Standardisation to draw up a European standard for the semantic data model for the key elements of an electronic invoice. Member States should ensure that their contracting authorities and their contracting entities receive and process electronic invoices that comply with this standard.
In addition, the EN 16931-1:2017 standard has been applicable since 28.06.2017 and there is also a technical specification for e-introduction: CEN/TS 16931-2:2017. You can download it for free.
Transposition into Belgian law:
– 09.03.2022 – Royal Decree laying down the terms and conditions regarding the obligation for economic operators in the field of electronic invoicing in the context of public contracts and concessions
– 07.04.2019 – Law amending the Act of 17 June 2016 on public procurement, the Act of 17 June 2016 on concessions, the Act of 13 August 2011 on public procurement and certain contracts for works, supplies and services in the field of defence and security and amending the Act of 4 May 2016 on the re-use of public sector information
13.07.2010 – Council Directive (EU) 2010/45 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing
This Directive has made electronic invoicing and paper invoicing legally equivalent.
Transposition into Belgian law:
– 17.12.2012 – Law amending the Value Added Tax Act
Belgian legislation
08.07.2025 – Royal Decree amending Royal Decrees Nos 1, 8 and 44 on value added tax as regards structured electronic invoices
06.02.2024 – Law amending the Value Added Tax Code and the Income Tax Code 1992 as regards the introduction of the electronic invoicing obligation
This law shall enter into force on 1 January 2026.
Article 64ter, first paragraph, 1°, CIR 92 – “The following are 120% deductible:
1° the costs, with the exception of those consisting of depreciations, associated with invoicing packages for the creation, sending and receipt of electronic invoices in a structured format that allows them to be processed automatically and electronically in the context of the obligations imposed in accordance with the Law of 6 February 2024 amending the Value Added Tax Code and the Income Tax Code 1992 as regards the introduction of the obligation to electronic invoicing;’
In the taxable periods 2024 to 2027.
04.09.2023 – Royal Decree amending the Royal Decree of 14 January 2013 laying down the general implementing rules for public procurement and the Royal Decree of 9 March 2022 laying down the modalities regarding the obligation for economic operators in the field of electronic invoicing in the context of public contracts and concessions
These provisions will enter into force on 1 November 2023.
13.12.2022 – Royal Decree amending Royal Decree No. 1 of 29 December 1992 on the arrangements for the payment of value added tax on the issuance of cash receipts by digital means and the assimilation of the use of an electronic cash register, which generates one or more financial reports, and which systematically issues a cash receipt to the customer with the digital cash register Keeping a Journal of Receipts
09.03.2022 – Royal Decree laying down the terms and conditions regarding the obligation for economic operators in the field of electronic invoicing in the context of public contracts and concessions
02.12.2015 – Royal Decree amending the RD/ITC 92 as regards the investment deduction for digital investments
26.05.2014 – Ministerial Decree on the implementation of the Decree of the Flemish Government of 24 April 2009 on the composition of a stakeholder platform ‘stimulation of e-invoicing and e-government among Flemish entrepreneurs’ and project subsidisation to the members of the stakeholder platform
5. Administrative Guidelines and Comments
30.06.2021 – VAT commentary – Chapter 13. Arrangements for the payment of the tax
> Section 4 – Invoicing \ 5. Content and form of the invoice and of the various documents valid as such \ N. Electronic invoicing
03.07.2020 – Circular easy.brussels/2020/e-Inv. – Extension of the use of electronic invoicing by entities of the Brussels-Capital Region
04.04.2014 – Circular AAFisc nr. 14/2014
Electronic invoicing – Basic conditions – Recommendations and examples
Value Added Tax – Valuation Procedure and Obligations
23.01.2013 – Circular AFZ no. 02/2013 – First comment on the law of 17 December 2012 amending the Value Added Tax Code
Invoicing rules applicable from 1 January 2013 following the transposition into Belgian law of Council Directive 2010/45/EU of 13 July 2010.
6. Resources
International resources
International Monetary Fund
09.05.2025 – Working Paper – Leveraging Digital Technologies in Boosting Tax Collection (en)
18.03.2022 – Working Paper – Digitalization and Tax Compliance Spillovers: Evidence from a VAT e-Invoicing Reform in Peru (en)
GENA (Global Exchange Network Association)
GENA offers a unique knowledge center for matters related to e-invoicing through the publication of news items, white papers, statistics, etc. and through an educational offer for newcomers to the sector. (en) More info
European funds
Peppol (Pan-European Public Procurement On-Line)
Peppol is an interoperability framework that enables public and private organisations to exchange standardised business documents (such as e-invoices and orders) securely and efficiently electronically over an international network. More info
In Belgium, too, the structured electronic invoices will be sent via this decentralised network, called Peppol. More info
European Commission
eInvoicing is a digital solution that allows contractors and companies in the public sector to receive and process electronic invoices, according to the European standard. More info
- VAT Invoicing (en)
- VAT in the Digital Age ViDA)
- eInvocing in Belgium (en)
10.07.2025 – Persbericht – Explore the new 2025 eInvoicing Country Factsheets (en)
18.12.2024 – Press release – Member States made significant progress on VAT compliance in 2022, but further efforts are still needed
05.11.2024 – Press release – Commission welcomes general approach on VAT in the digital age
08.12.2022 – Press release – Taxation: Embracing the digital transition to help fight VAT fraud and support EU businesses
Your Europe
Doing Business – E-Invoicing Learn More
Council of the European Union
05.11.2024 – Press release – Taxation: Council adopts VAT in the digital age package
European Central Bank (ECB)
02.10.2018 – E-invoicing: bringing the payment process fully into the digital age (en)
30.11.2017 – Report from the ERPB Working Group on EIPP solutions (en)
04.11.2016 – Report from the ERPB Working Group on Einvoicing solutions related to retail payments (en)
11.11.2015 – E-invoicing solutions related to retail payments – The way forward in SEPA (en)
Belgian resources
The federal government offers a website entirely dedicated to e-invoicing: efactuur.belgium.be.
This site explains more about the applicable legislation, practical aspects, all kinds of tools, etc., for government agencies, companies, individuals and accountants.
Some very interesting web pages on this theme:
- FAQ
- An introductory video ‘Get to know e-invoicing’
- The tool ‘Does my company fall under the mandatory B2B e-invoicing?’
- Agenda – Events and training courses related to e-invoicing
- Explanation of the European standard for electronic invoicing
04.08.2025 – Software solutions for sending, receiving and processing electronic invoices
26.11.2024 – What is the Business Expert Group?
19.11.2024 – 8 misvattingen over e-facturering
15.10.2024 – News release – List of compliant software solutions published
10.10.2024 – Tax incentives for the introduction of e-invoicing
- From 1 January 2025, the investment deduction for digital investments will increase to 20%.
- In the taxable periods 2024 to 2027, small SMEs and self-employed persons using subscription formulas may apply an increased cost deduction of 120% for invoicing packages and consultancy fees incurred in complying with the new obligations. The additional cost that will be paid for an existing software subscription for e-invoicing (drafting, sending and receiving electronic invoices in a structured format) is eligible for the increased cost deduction of 120%, provided that this additional cost is stated separately on the invoice.
09.10.2024 – For whom will e-invoicing become mandatory?
12.07.2024 – Structured electronic invoices between companies mandatory from 2026
16.08.2022 – News item – Do you have IT solutions for processing e-invoices by government agencies?
10.05.2022 – News release – The government continues to focus on electronic invoicing
28.07.2021 – News release – The benefits of e-invoicing according to Lab9
Mercurius receives the invoices addressed to the Belgian public authorities and makes them available to their recipients. The platform ensures the proper transmission of electronic invoices between the sender’s system and that of the recipient.
It is supplemented by a web portal, where representatives of the public authorities, their suppliers and IT operators are connected and can monitor the sending and processing of invoices. More info
26.08.2021 – News item – Contracting authorities: Subscribe to the Mercurius newsletter
21.04.2020 – News item – Contracting authority: how to integrate your accounting software with the Mercurius platform?
14.04.2020 – News release – Mercurius exceeds the 1 million e-invoice mark
FPS Finance
General Administration of Taxation
12.09.2025 – News release – VAT – Publication of the Royal Decree on electronic invoicing
- What does the Royal Decree entail?
- What does this mean for companies?
- Do you receive questions from companies?
- Do you have a question?
Enterprises > E-invoicing
11.07.2024 – News release – Structured electronic invoices between companies mandatory from 2026
FOD BOSA
BOSA’s Electronic Invoicing webpage provides explanations, the applicable legal framework and the essential IT tools.
- What is electronic invoicing?
- Receiving and sending electronic invoices is becoming more and more mandatory
- Europe developed a framework: Peppol
- Work with suitable IT tools
- As long as you don’t have a suitable invoicing tool yet, you can use BOSA’s free tools
- Regulations
31.03.2025 – Cooperation for fast and efficient cross-border e-invoicing in the Benelux
15.05.2024 – Toolkit e-invoicing for procurers
13.09.2023 – General obligation to invoice e-invoicing to the government
FPS Economy
10.04.2025 – Invoices on paper and via pdf will soon be a thing of the past! Is your company ready for e-invoicing?
13.03.2025 – Five questions about bills everyone is asking themselves
21.03.2024 – Digitalisation of public procurement
National Bank of Belgium (NBB)
Sending your invoices to the National Bank of Belgium is done electronically and in a specific way.
Here’s everything you need to know.
Agoria
12.09.2024 – FPS Finance lists software solutions in the context of mandatory B2B electronic invoicing as of 1 January 2026
08.02.2024 – Digital invoicing between companies mandatory from 1 January 2026
31.03.2023 – Electronic invoicing? Have your IT solution published by FPS BOSA
09.08.2022 – Recognition of IT solutions for electronic invoicing in public procurement
14.02.2019 – Electronic invoicing soon to be generalised for public procurement
04.01.2018 – State of play of electronic documents and electronic identification (1)
Unizo
Video – Relive the Online Advice Day: e-Invoicing
Video – E-invoicing in practice (Johan Van Steelandt)
Quick Guide – E-invoicing in practice
05.06.2024 – 10 questions about e-invoicing answered
Regional initiatives
Flemish initiatives
The Flemish government offers manuals on its website regarding e-invoicing, e-procurement and e-Box Enterprise. More info
06.01.2022 – City of Antwerp wins e-FA award in category ‘public organisation’
05.07.2021 – e-FA award: And the winners are…
10.05.2021 – Newsflash e-invoicing Flemish Government
13.07.2020 – Three meetings this autumn to discuss e-invoicing
18.02.2020 – The Flemish government pays its invoices faster thanks to e-invoicing
Flanders Innovation and Entrepreneurship (VLAIO)
14.05.2025 – Mandatory e-invoicing for companies from 2026: training and software packages
14.05.2025 – Increased tax deduction for certain costs
25.07.2024 – Structured electronic invoices between companies mandatory from 2026
Flemish network of enterprises (Voka)
FAQ – 7 frequently asked questions about e-invoicing answered
Walloon initiatives
Walloon Public Service
Webpage – General aid – Preparation of a financial report (e-report) for aid for research, development and innovation (fr)
14.03.2025 – Electronic invoicing mandatory in Belgium from 1 January 2026 (fr)
01.01.2022 – Guide for suppliers in the Walloon Region on the novelties in invoicing to the SPW from 2022 (fr)
Digital Wallonia
26.05.2025 – Electronic invoicing. Are Walloon companies ready for 2026? (fr)
26.04.2018 – First evaluation of the awareness-raising project. Electronic invoicing (fr)
15.09.2017 – Electronic invoicing. What if you could optimize your profitability? (fr)
Association of Walloon Cities and Municipalities (UVCW)
23.02.2024 – Obligation for local authorities subject to VAT to issue electronic invoices from 1 January 2026 (fr)
07.11.2023 – Webinar – “From e-invoicing to the dematerialization of your financial processes” (fr)
25.10.2022 – E-government: what strategy for the Walloon government? (fr)
04.04.2022 – Electronic invoicing in the context of the execution of public contracts and concessions will become mandatory in the medium term (fr)
Brussels initiatives
Brussels-Capital Region
In this training video you will find the answers to your questions about electronic invoicing.
17.03.2024 – 38% of invoices for Brussels public contracts already e-mail
easy.brussels
easy.brussels is the administrative simplification agency of the Brussels-Capital Region.
On the website you will find all the information about the electronic invoice.
03.07.2020 – Circular easy.brussels/2020/e-Inv. – Extension of the use of electronic invoicing by entities of the Brussels-Capital Region
Hub.brussels
Hub.brussels is the Brussels Entrepreneurship Agency
21.03.2025 – Digital invoicing becomes mandatory: are you ready?
12.04.2017 – Paper and electronic invoices: what do you need to know?
7. Case-law
European Court of Justice – Request for a preliminary ruling dated 09.06.2021, Case C-362/21
- Is Article 25(1) of Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market and repealing Directive 1999/93/EC to be interpreted as meaning that a decision of an administrative authority adopted in the form of an electronic document cannot be annulled on the ground that it is signed by an electronic signature which does not ‘qualified electronic signature’?[…]
8. Rulings
20.04.2021 – Advance ruling No 2021.0205
The products and services described in the application are digital systems (software and equipment) that serve for the integration and operation of digital payment and invoicing systems within the meaning of Article 49/1, § 1, A, 1° RD/ITC 92 and Annex IIter/1, RD/ITC 92.
9. Parliamentary questions
28.01.2025 – Oral Parliamentary Question No 56001998C by Mrs Charlotte Verkeyn
Mandatory e-invoicing from 2026 for VAT-registered companies
25.11.2024 – Oral Parliamentary Question No 56000872C by Mrs Charlotte Verkeyn
The digitisation of invoicing via the health insurance funds and the supporting document for co-payments
26.03.2024 – Parliamentary Question No 1987 by Mr Josy Arens
Electronic facturering.
07.03.2023 – Parliamentary Question No 1383 by Mr Michael Freilich
B2B e-invoicing.
15.02.2023 – Parliamentary question No 1357 by Mr Josy Arens
VAT. – New formalities.
15.02.2023 – Combined Oral Parliamentary Questions No 55034171C by Mr Gilles Vanden Burre, No 55034778C and No 55034785C by Mr Michael Freilich
The e-invoicing and VAT gap
E-invoicing
The ViDA proposal
26.10.2022 – Parliamentary question No 1205 by Mr Michael Freilich
E-invoicing
27.06.2022 – Parliamentary question No 1090 by Mr Michael Freilich
E-invoicing
22.02.2022 – Parliamentary question no. 293 by Ms Leen Dierick
E-invoicing
09.09.2021 – Parliamentary question no. 575 by Ms Leen Dierick
E-facturing
02.06.2021 – Joined Oral Parliamentary Questions No. 55016037C by Mr. Theo Francken and No. 55018444C by Ms Kathleen Verhelst
E-invoices – Electronic invoicing
22.04.2021 – Parliamentary question by Ms Leen Dierick
E-facturing
20.02.2020 – Parliamentary question no 232 by Mrs Melissa Depraetere
The digital invoice.
07.02.2020 – Parliamentary Question No 280 by Mr Vincent Scourneau
Electronic facturering
18.11.2019 – Parliamentary question No 41 by Mr Kristof Calvo
Mandatory electronic invoicing (MV 1299C)
04.02.2019 – Parliamentary question No 1408 by Mrs Caroline Cassart-Mailleux
E-invoice
04.02.2019 – Parliamentary question no 1407 by Mrs Caroline Cassart-Mailleux
E-invoicing
18.01.2017 – Parliamentary question no. 645 by Ms Leen Dierick
Electronic invoicing
04.11.2015 – Parliamentary question No 628 by Mr Peter Dedecker
The legal evidential value of digitally archived invoices
30.06.2015 – Oral Parliamentary Question No 4360 by Mrs Veerle Wouters
VAT and advance invoicing
25.11.2014 – Parliamentary question no. 66 by Mr Vincent Van Quickenborne
Electronic invoicing
19.02.2013 – Oral Parliamentary Question No 15461 by Mrs Veerle Wouters
The practical problems for accountants due to the extended VAT invoicing period
03.12.2012 – Parliamentary Question No 601 by Mr Christian Brotcorne
Transposition of the Second Invoicing Directive
15.03.2012 – Parliamentary question No 5-5879 by Mrs Martine Taelman
Invoicing – Electronic invoices – Evolution
04.06.2012 – Parliamentary question No 337 by Mr Olivier Destrebecq
Electronic invoicing. Controls
21.01.2011 – Parliamentary question No 239 by Mr Christian Brotcorne
Obligations. electronic invoicing. Right to deduct VAT
30.01.2007 – Parliamentary Question No 3-6887 by Mrs Nyssens
Electronic invoicing. Certificate confirmed by a trusted third party
04.07.2005 – Parliamentary Question No 48 by Mr De Crem
Archiving and storage of invoices
10. European projects and advice
16.06.2025 – Press release – State of the Digital Decade Report 2025 calls for renewed action on digital transformation, security and technological sovereignty
The European Commission’s State of the Digital Decade 2025 report assesses the EU’s progress in the four target areas for the EU’s digital transformation by 2030, focusing on achievements and gaps in digital infrastructure, digitalisation of businesses, digital skills and digitalisation of public services.
21.05.2025 – Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions. The Single Market: our European home market in an uncertain world. A strategy to make the Single Market simple, seamless and strong
A series of measures are envisaged to ensure the interoperability and deployment of the European standard for e-invoicing and the technical specifications for e-delivery, including a Commission recommendation to integrate an e-invoicing module into all accounting software solutions and the verification of national certification schemes. At the same time, it aims to test the re-use of e-invoicing data for sustainability reporting and to increase customs transparency by linking e-invoicing data to customs data, in line with the development of the EU Customs Data Hub.
28.03.2025 – Work programme 2025-2027 of the Digital Europe Programme (DIGITAL)
This 2025-2027 work programme of the Digital Europe Programme (DIGITAL) continues to contribute to the achievement of the EU’s digital transformation objectives as defined in the Communication ‘2030 Digital Compass: The European way for the Digital Decade and the Policy Programme ‘Towards the Digital Decade’.
05.11.2024 – Draft Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age – General approach
19.02.2024 – Report from the Commission to the European Parliament and the Council on the impact of Directive 2014/55/EU on the internal market and the introduction of electronic invoicing in public procurement
The European Commission has proposed a series of measures to make the EU’s VAT system work better for businesses and be more resilient to fraud by embracing and promoting digitalisation. In the legislative package on VAT rules in the digital age, the European Commission has made the following 3 proposals:
– 08.12.2022 – Proposal for a Council Implementing Regulation amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes
– 08.12.2022 – Proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards the arrangements for administrative cooperation in the field of VAT necessary for the digital age
– 08.12.2022 – Proposal for a Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age
This package has three main objectives:
- modernise VAT reporting obligations by introducing digital reporting requirements, standardising the data that taxable persons are required to provide to tax authorities on each transaction in an electronic format. At the same time, the use of e-invoicing for cross-border transactions will become mandatory;
- address the challenges of the platform economy by updating the VAT rules applicable to the platform economy to address the problem of unequal treatment, by strengthening the rules on the clarifying the place of service applicable to these transactions and by giving platforms a greater role in the collection of VAT when they facilitate the short-term rental of accommodation or passenger transport services; and
- avoid the need for VAT registration by businesses in the EU and improve the functioning of the tool implemented for declaring and paying VAT due on distance sales of goods by providing for a Single VAT Registration (SVR). This will improve and extend the existing Single Window environment (OSS) and the Import Single Window (IOSS) and the reverse charge mechanism in order to minimise the need for a taxable person to register in another Member State.
10.02.2020 – Report from the Commission to the European Parliament and the Council on the assessment of the invoicing rules of Directive 2006/112/EC on the common system of value added tax
26.06.2013 – Proposal for a Directive of the European Parliament and of the Council on electronic invoicing in procurement
11. Opinions
14.03.2024 – Recommendation of the Benelux Committee of Ministers on cross-border coordination in the field of electronic invoicing in public procurement
On Thursday, March 14, 2024, a Benelux recommendation was signed encouraging the three Benelux countries to promote the use of electronic invoices for public procurement. The Benelux countries want to make use of the new technical possibilities, such as Peppol, to facilitate cross-border public procurement. More info
27.07.2022 – Guidelines: Switching to electronic invoicing
The FPS Economy, SMEs, Self-Employed and Energy has launched the “Guidance” section, which aims to provide Guidelines (tips and good practices) for various sectors, including electronic invoicing. More info
28.09.2016 – CBN Opinion 2016/22 – Preservation of books and supporting documents in computerised accounts
The present opinion specifies the extent to which the retention of a copy of books and accounting documents in the “pdf” file format is sufficient to comply with the legal and regulatory accounting requirements.
This opinion also explains the precise scope of the obligation to retain programs and systems which make it possible to read electronic accounting files.
The Commission would like to stress that this opinion deals only with the accounting law aspects of the issue under consideration and not with the specific obligations of certain sectors or obligations arising from tax legislation (the points specifically cited are for example purposes only).
15.04.2014 – Opinion of the Committee of the Regions on the Directive on electronic invoicing in public procurement and end-to-end e-procurement
16.10.2013 – Opinion of the European Economic and Social Committee on the ‘Proposal for a Directive of the European Parliament and of the Council on electronic invoicing in public procurement’
02.12.2010 – Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions. Reaping the benefits of e-invoicing for Europe
12. Articles and books
Especially for you, we have selected a number of books and articles from the scientific literature on electronic invoicing and its link with law, taxation and finance. For each work, you can find the bibliographic data, the availability (in the library, online or with access reserved only for the officials of the FPS Finance), a summary, table of contents and information about the authors.
| Title | E-invoicing deciphered: Belgium’s transition to Peppol and digital invoicing in 2026 |
| Authors | Kimpe, PhilippeHeyvaert, Jelle |
| Edition | Gent: Owl Press – 2025 |
| Pagination | 312 p. |
| Availability | Check the availability of the article in the Library here |
Summary
‘E-invoicing: take advantage of a legal obligation. From January 2026, e-invoicing will become mandatory in Belgium. This book will help you not only to comply with the new rules, but also to take maximum advantage of this legal obligation. Learn how e-invoicing helps increase efficiency, automation, and streamline administrative processes. Whether it’s accountants who want to prepare their clients or their own practice, entrepreneurs who want to make the switch, or IT professionals who want to optimize digital processes, this reference work guides you in making the right choices for a digital future. As legislation and technology evolve rapidly, this book will be supplemented with updates via the website.’
About the Authors
Philippe Kimpe is an entrepreneur and former CIO in the accountancy sector. He specializes in digitalization,
e-invoicing and the role of intelligent systems in a new accounting reality. More info
Jelle Heyvaert is a VAT specialist. He advises national and international companies on e-invoicing and e-reporting. More info
| Title | 24. ViDA: the key to an efficient and effective VAT systemIn MBB independent monthly magazine for tax law & tax practice, 2025/8 |
| Author | Noorlander, Carmen |
| Edition | Leiden: Nederlandsche Uitgevers – June 2025 |
| Pagination | p. 4-17 |
| Availability | Check the availability of the article in the Library here |
Summary
‘This article discusses the ViDA package that was officially adopted by the Council of the European Unions on 11 March 2025. The central question is what this ViDA package means for the EU VAT, taxpayers and tax authorities. This is explained on the basis of the three ViDA pillars: i) the Single VAT Registration, ii) the platform economy and iii) the digital reporting obligations based on e-invoincing. It also briefly discusses the changes to these pillars compared to the original ViDA proposals. Finally, the adopted ViDA package will be evaluated on the basis of the efficiency principle and the effectiveness principle. This is to investigate the extent to which the content of the ViDA package that was eventually adopted reflects the original goals of ViDA: combating fraud in cross-border transactions and reducing the administrative burden for taxpayers.’ (Provenance on cit., p. 4)
Table of contents
- Introduction
2. Content of the adoptedViDApackage
3. Efficiency and effectiveness
4. Conclusion
About The Author
Carmen Noorlander works as a Tax Consultant at Forvis Mazars, a global financial services network. More info
| Title | Liberal professions exempt from electronic invoicingIn Tips & Advice: Tax Tips for Sole Proprietorships, 2025/6 |
| Authors | Collective |
| Edition | Mechelen: Larcier Intersentia – june 2025 |
| Pagination | p. 6 |
| Availability | Check the availability of the article in the Library here |
Summary
‘From 1 January 2026, structured digital invoices must be used in a Belgian B2B context. Does that also apply to you as a liberal professional who is not subject to VAT or is it best to join Peppol anyway?’ (Provenance: op. cit., p. 6)
Table of contents
Electronic invoicing
Soon mandatory
Structured electronic invoicing
Note 1!
Note 2!
Peppol
Who MUST invoice
electronically Attention!
Tip 1
Tip 2
Receive electronic invoices?
Voluntarily connect to Peppol?
Tip
About the Authors
Tips & Advice: Tax tips for sole proprietorships consists of subject matter experts and an extensive network of external experience experts in various industries. More info
| Title | E-invoicing is effectively on the way!In VAT Pro, 2025/2 |
| Author | Goffinet, Florence |
| Edition | Mechelen: Larcier Intersentia – june 2025 |
| Pagination | p. 1 |
| Availability | Check the availability of the article in the Library here |
Summary
‘Mandatory electronic invoicing is coming from 1 January 2026. There is no escaping it, but not (yet) for everything. What do you need to know about this?’ (Provenance on cit., p.1)
Table of contents
Mandatory electronic?
How does that work in practice?
When exactly is it mandatory?
Capacity of the issuer of the invoice: by whom?
Capacity of the recipient of the invoice: to whom?
When not?
Nature of the services: for what?
About The Author
Florence Goffinet is a tax lawyer and editor-in-chief at Larcier. She is the author of articles and books on tax matters. More info
| Title | VAT in the digital age: the countdown is on for Member StatesIn VAT letter, 2025/5 |
| Authors | Pernet, BenoîtCornet, Sarah |
| Edition | Mechelen: Kluwer – May 2025 |
| Pagination | p. 2-4 |
| Availability | Check the availability of the article in the Library here |
Summary
“While member states agreed on the package of measures for VAT in the digital age in November 2024, the Council of the European Union finally approved a set of legislative acts on 11 March 2025 to adapt the rules on VAT to the digital transformation.”
Table of contents
The ViDA package
A gradual introduction
First extension of OSS one-stop shop in 2027 for electricity, gas and heating supplies
Plateform economy: the equivalent supplier rule will be introduced in the transport and short-term rental sectors from 2028
Electronic invoicing: introduction of electronic invoicing and the digital real-time reporting system for intra-Community transactions by 2030
The digital turn of VAT in Belgium: state of play and prospects
Electronic invoicing in Belgium from 2026: scope adapted
Between national initiatives and a European agenda: which strategy do we apply?
About the Authors
Benoît Pernet specialises in indirect taxation, law and accounting. More info
Sarah Cornet is a supervisor at KPMG, an international network of audit and advisory firms. More info
| Title | And They Lived Happily Ever After? Future Challenges for E-invoicing and Digital Reporting After the Adoption of the ViDA PackageIn EC tax review, 2025/2 |
| Author | Ismer, Roland |
| Publisher | Alphen aan den Rijn: Kluwer law international – april 2025 |
| Extent | p.42-44 |
| Availabilty | Available in the Library |
Abstract
‘The rules on e-invoicing and digital reporting contained in the VAT in the Digital Age (ViDA) package, are both ground-breaking and timely. Nevertheless, in order to make them a success, remaining challenges need to addressed.’ (origin quote : op. cit., p. 42)
Summary
ViDA package ground-breaking for European VAT
1. Huge impact of e-invoicing and digital reporting
2. Adoption of the rules on e-invoicing and digital reporting timely
3. Future challenges
4. Conclusion
About the Author
Roland Ismer worked as a tax lawyer and certified tax advisor with a major US law firm. He is a member of the editorial board of several academic journals in tax law. For more information
| Title | Towards electronic invoicing for cross-border transactionsIn Fiscologist, 2025/1875 |
| Author | Massin, Ivan |
| Edition | Roeselare: Roularta – March 2025 |
| Pagination | p. 2-5 |
| Availability | Check the availability of the article in the Library hereAvailable on Fiscoloog for the officials of the FPS Finance |
Summary
‘The Council of the EU formally adopted a set of proposals on 11 March 2025 to better align the VAT system with the “new digital business models”. The spearhead is the introduction from 1 July 2030 of mandatory electronic invoicing between taxpayers for cross-border transactions within the EU, linked to a ‘real-time’ reporting of invoice data to the tax authorities. In addition, the opportunity is being taken to eliminate a number of sore points in the e-commerce scheme. The approved texts have now been published in the EU Official Journal of 25 March 2025 as Directive (EU) 2025/516 of 11 March 2025, Regulation (EU) 2025/517 of 11 March 2025 and Implementing Regulation (EU) 2025/518 of 11 March 2025.’ (provenance on cit., p. 2)
Table of contents
Electronic invoicing
Electronic reporting
Local actions
Platform economy (effective from 1 July 2028)
Miscellaneous
About The Author
Ivan Massin is a tax expert, specializing in indirect taxes. He is the author of numerous articles in the journal ‘Fiscoloog’. More info.
| Title | Mandatory electronic invoicing in practice from 01.01.2026In Tips & Advice: Tax Tips for Sole Proprietorships, 2025/3 |
| Author | Van Sant, Tim |
| Edition | Mechelen: Larcier Intersentia – March 2025 |
| Pagination | p. 3 |
| Availability | Check the availability of the article in the Library here |
Summary
‘From 01.01.2026, your sole proprietorship will be obliged to invoice its VAT-registered customers electronically in a structured way. We have listed a number of practical aspects of this measure.’ (Provenance: op cit., p. 3)
Table of contents
In a nutshell
Digital invoicing mandatory
How do you invoice digitally?
What about your B2C customers?
Non-structured digital invoicing
Tip 1
Tip 2
Attention!
You only have B2C customers, so no Peppol?
Deduction of 120%
Tax Favor
Tip
Attention!
Temporarily
About The Author
Tim Van Sant is a Tax Consultant. He is also the author of several books and articles on indirect tax topics. More info
| Title | Electronic invoices for B2B mandatory from 2026In Tips & advice: you and your company, 2025/8 |
| Author | Collective |
| Edition | Mechelen: Larcier Intersentia – February 2025 |
| Pagination | p. 3 |
| Availability | Check the availability of the article in the Library here |
Summary
‘From 1 January 2026, the time has come. Then all companies in Belgium must send electronic invoices to their B2B customer and via the Peppol network. How does that work and what can you do now to prepare.’ (Provenance: op cit., p. 3)
Table of contents
What is Peppol?
Obligatory?
Please note!
What can you do now?
How do you invoice?
(1) You use an ERP or accounting package
(2) You invoice through your accounting firm
(3) You invoice in a different way
Tip
(1) Service provider
(2) Invoicing platform
Costs 120% deductible
About the Authors
Tips & advice: you and your company consist of specialists and an extensive network of external experts in various industries. More info
| Title | Electronic invoicing from 2026: practical clarificationsIn Fiscaal-Pro Actualiteit, 2025/6 |
| Author | Heylens, Luc |
| Edition | Mechelen: Larcier Intersentia – February 2025 |
| Pagination | p.10-11 |
| Availability | Check the availability of the article in the Library here |
Summary
“From 1 January 2026, the structured electronic invoice will become mandatory for almost all transactions between Belgian VAT-registered companies (B2B). On the other hand, the obligation to issue structured electronic invoices does not apply to supplies of goods or services to private individuals for their private use (‘B2C’ transactions).’ (origin: op. cit. cit., p.10)
Table of contents
Electronic invoicing
Possible since 01.01.2013
Obligation to invoice electronically in a structured way from 2026
Exception for outgoing invoices
Exception for incoming invoices
Exemption from Article 44 of the VAT Code
Voluntary electronic invoicing
Case studies
Do you also need to invoice a foreign customer electronically in a structured way?
Even if only B2B invoices?
Does a non-profit organisation also have to apply this for B2B sponsorship invoices?
Should a contractor also apply this for his private customers?
Please note!
Why did the government introduce this?
New control mechanisms for tax authorities/VAT
Are there any fines on this?
About The Author
Luc Heylens is a tax consultant and VAT director of an accountancy firm. More info
| Title | EU Member States Agree on ViDA: A Major Step for the EU VAT System and a Digital Leap for BusinessesIn EC tax review, 2025/1 |
| Authors | Merkx, MadeleineGruson, John |
| Publisher | Alphen aan den Rijn: Kluwer law international – february 2025 |
| Extent | p. 8-21 |
| Availabilty | Available in the Library |
Abstract
‘In this article, the authors discuss the European Commission’s VAT in the Digital Age (ViDA) package, on which the Ministers of Finance from all EU Member States reached a political agreement in the Economic and Financial Affairs Council (ECOFIN) meeting of 5 November 2024. Meanwhile, the legislative texts have undergone some changes due to the need to reach consensus. The authors highlight the most important rules that, following a change in the timeline, must now come into force between 2025 and 2035. (origin quote: op. cit., p. 8)
Table of Contents
- Introduction
- DRR based on e-invoicing
- Introduction
- E-invoicing
- Digital Reporting Obligations for Cross-Border Transactions
- Digital Reporting of Domestic Transactions
- Options as of Entry into Force
- Options as of 1 july 2030
- Invoice Formats in case Domestic Digital Reporting Is not Introduced
- Recapitulative Statements and Associated Obligations
- VAT treatment of the plateform economy
- Introduction
- Deeming Provision
- Services and Underlying Suppliers Covered
- Plateforms in Scope
- Functioning of the Deeming Provision
- Option for Member States to Exclude SMEs from the Scope of the Deeming Provision
- Safe Harbour Clause
- Place of Supply Rule for Facilitation Services
- Record Keeping Obligations
- Single VAT registration
- Introduction
- Extension of the OSS
- Current Scope of OSS
- FAQ under ViDA
- OSS and Simplification for Small Businesses
- Extension of Mandatory Reverse Charge Mechanism
- Special Scheme for Transfer of own Goods
- Introduction
- Transfer of own Good Scheme
- Record Keeping
- Capital Goods under the Scheme
- Transfers by Taxable Persons on Behald of Another Taxable Person
- Abolition of Call-off Stock Simplification
- Final note
About the Authors
Madeleine Merkx is a professor of indirect taxes, specializing in EU VAT. For more information
John Gruson is a VAT advisor, providing Dutch and international tax advice on indirect tax matters. He writes articles for journals and comments on case law and new legislation. For more information
| Title | ViDA: a consensus for a necessary digital revolutionIn VAT letter, 2025/1 |
| Authors | Dreher, StefanieVan Nuffel, OlivierKudryavtseva, Yuliya |
| Edition | Mechelen: Kluwer – January 2025 |
| Pagination | p. 1-3 |
| Availability | Check the availability of the article in the Library here |
Summary
“After two years of intensive negotiations, the EU member states have reached consensus on the European Commission’s proposal for a ViDA directive (VAT in the Digital Age). This political agreement was reached at the Ecofin Council on 5 November 2024 and is the result of several amendments and adaptations to the original text. We analyse the main points.’ (Provenance on cit., p.1)
Table of contents
ViDA?
Electronic invoicing and digital VAT declaration obligation
E-invoicing and e-reporiting… We are there…
… almost. We’ll harmonize later…
Platformeconomy
A few concessions to Estonia to push through the platform economy!
One VAT registration
New term
Limitation of the extension of a single VAT registration
From MOSS to OSS: the one-stop shop system continues to grow
Reverse charge mechanism
The end of the tunnel?
About the Authors
Stefanie Dreher is Director of Indirect Taxes at KPMG, an international network of audit and advisory firms. More info
Olivier Van Nuffel is an indirect tax supervisor at KPMG Belgium. More info
Yuliya Kudryavtseva is a student at the Catholic University of Leuven and did an internship at KPMG. More info
| Title | Report on Technical Challenges and Barriers to eInvoicing in the EU |
| Corporate authors | Directorate-General for Internal Market, Entrepreneurship and SMEs (European Commission) |
| Personal authors | Ciciriello, Carmen Gray, Edmund |
| Publisher | Brussels: European Union – 2024 |
| Extent | 61 p. |
| Availabilty | Available on the official website of the European Union |
Abstract
‘An understanding of the technical challenges and non-technical barriers to eInvoicing adoption is necessary to inform policy decisions for the development of an EU-wide eInvoicing application. These challenges can and should be addressed by specific actions and mitigations that policy makers can deploy in order to facilitate adoption.’ (origin quote: op. cit., p. 7)
Table of Contents
- Introduction
- Scope
- Methodology
- Background
- Directive 2014/55/EU
- EU-wide eInvoicing adoption
- European Interoperability Framework
- The European eInvoicing standard
- eInvoicing transmission methods
- Challenges
- Overview of the data collected
- Technical and non-technical challenges
- Challenges for National Authorities
- Challenges for SMEs
- Challenges for Large Enterprises
- Challenges for Service Providers
- Challenges for Accountants and Tax Advisors
- EC DIGIT helpdesk queries
- Conclusions and Recommendations
- Conclusions
- Recommendations
About the Authors
Carmen Ciciriello worked in the PEPPOL project from 2010 to 2012 and now in OpenPEPPOL to enable B2G and B2B e-procurement / e-government. For more information
Edmund Gray, who also serves as the convenor and lead editor for several working groups within the European Committee for Standardization (CEN), has co-authored important reports on electronic invoicing at the European level. For more information
| Title | Report on the evolution of eInvoicing in the digital age |
| Corporate authors | Directorate-General for Internal Market, Entrepreneurship and SMEs (European Commission) |
| Personal authors | Ciciriello, Carmen Gray, Edmund |
| Publisher | Brussels: European Union – 2024 |
| Extent | 36 p. |
| Availabilty | Available on the official website of the European Union |
Abstract
‘The purpose of this document is to provide selected case studies demonstrating relevant eInvoicing market developments. These case studies can be leveraged by EU policymakers to promote the alignment of broader adoption in both business-to-government (B2G) and businessto-business (B2B) eInvoicing context, with innovative applications of eInvoicing data in various areas, including fraud detection, environmental reporting, customs declarations, and emerging technologies.’ (origin quote: op. cit., p. 1)
Table of Contents
- Introduction
2. Use of emerging technologies used with eInvoice data
2.1. Use of emerging technologies foreInvoicing
2.2. Use of eInvoice data in new domains
2.3. Invoice Financing and Trading
3. Case Studies
4. Conclusions
About the Authors
Carmen Ciciriello worked in the PEPPOL project from 2010 to 2012 and now in OpenPEPPOL to enable B2G and B2B e-procurement / e-government. For more information
Edmund Gray, who also serves as the convenor and lead editor for several working groups within the European Committee for Standardization (CEN), has co-authored important reports on electronic invoicing at the European level. For more information
| Title | Preparatory study on the effects of the Directive 2014/55/EU on electronic invoicing in public procurement |
| Corporate authors | Directorate-General for Internal Market, Entrepreneurship and SMEs (European Commission) |
| Personal authors | Ciciriello, Carmen Gray, Edmund |
| Publisher | Brussels: European Union – 2024 |
| Extent | 311 p. |
| Availabilty | Available on the official website of the European Union |
Abstract
‘The Directive on eInvoicing in public procurement was published in April 2014 with the main objectives of improving the functioning of the internal market; providing legal clarity and reducing technical complexity; and creating the conditions for the emergence of technical solutions that would ensure cross-border interoperability. Article 12 of the Directive requires the European Commission to review its effect on the internal market and the uptake of eInvoicing within three years of the time limit for the maximum postponement set for the transposition for sub-central authorities (April 2020). This study intends to inform the European Commission on the implementation of the Directive and the extent to which its objectives have been achieved, covering the period between 2014 and 2022.’ (origin quote: op. cit., p. 15-16)
Table of Contents
Glossary
Executive Summary
1. Introduction
2. Background to the directive
3. Implementation State of play
4. Evaluation Findings
5. Conclusions
About the Authors
Carmen Ciciriello worked in the PEPPOL project from 2010 to 2012 and now in OpenPEPPOL to enable B2G and B2B e-procurement / e-government. For more information
Edmund Gray, who also serves as the convenor and lead editor for several working groups within the European Committee for Standardization (CEN), has co-authored important reports on electronic invoicing at the European level. For more information
| Title | ‘Structured’ electronic invoicing mandatory from 2026
In Fiscologist, 2024/1821 |
| Authors | Massin, Ivan
Vandermarliere, Sofie |
| Edition | Roeselare: Roularta – January 2024 |
| Pagination | p. 1-5 |
| Availability | Check the availability of the article in the Library here
Available on Fiscoloog for the officials of the FPS Finance |
Summary
‘Just before the end of the year, the government submitted a bill in the Chamber to introduce, as from 1 January 2026, an “almost generalised” obligation to issue ‘structured’ electronic invoices between VAT payers (‘B2B’) (draft law “amending the VAT Code and the 1992 Income Tax Code as regards the introduction of the obligation to electronic invoicing”, Parl.St. Chamber 2023-24, doc. 55-3743/001 and 002). The bill was passed on 17 January 2017. approved by the Parliamentary Committee on Finance. The Council of the EU still has to approve the introduction. The introduction means the end of ‘PDF invoices’ that are sent by e-mail.’ (Provenance on cit., p. 1)
Table of contents
Current legislative framework
B2G
Generalised VAT obligation’Structured
‘ electronic invoice
Scope
Issuer of the invoice
Recipient: ‘take-back obligation’For
local transactions
Credit notes
Chargeability and time of Presentation of the
Format
Entry into force
of the Increased deduction of costs
About the Authors
Ivan Massin is a tax expert, specializing in indirect taxes. He is the author of numerous articles in the journal ‘Fiscoloog’. More info
Sofie Vandermarliere is a tax specialist specialising in indirect taxation. More info
| Title | Mandatory electronic invoicing to government services
In Tips & Advice Construction, 2023/6 |
| Authors | Collective |
| Edition | Leuven: Larcier – February 2023 |
| Pagination | p. 6 |
| Availability | Check the availability of the article in the Library here |
Summary
‘Are you obliged to deliver your invoices electronically if you work for the government? Is it enough to email a PDF of your invoice or how should you proceed? A new law regulates this.’ (Provenance on cit., p. 6)
| Title | Legal & e-commerce |
| Author | Van Eecke, Patrick |
| Edition | Antwerpen: Larcier Intersentia – 2021 |
| Pagination | XXII + 626 p. |
| Availability | Check the availability of the book in the Library here |
Summary
‘This book deals with the most important legal and tax issues that are important in electronic commerce. In addition to the “classic” e-commerce stores, where the shop window has been replaced by a virtual one, attention is also paid to new forms of e-commerce such as mobile commerce and the platform economy.
The authors then deal with the legal questions surrounding the operation of an electronic business, from the online ordering process to electronic payment and invoicing.’
Table of contents
- Points of attention at start-up
II. Points of attention when contracting
III. Points of attention when operating
IV. Points of attention for online payment and invoicing
V. Points of attention for online advertising
VI. Tax points of
interestVII. Disputes concerning electronic commerce
VIII. Electronic commerce: a glimpse into the near future
Go through the full table of contents
About The Author
Patrick Van Eecke is a lawyer at the Brussels Bar and lecturer in Internet Law at the University of Antwerp.
He has extensive experience in the areas of e-commerce, data protection, electronic signatures, consumer protection and advertising. More info
| Title | Towards an Automated VAT System in Italy: Obligations and Opportunities for Taxable PersonsIn International VAT Monitor, 2021/6 |
| Author | Borselli, Fabrizio |
| Publisher | Amsterdam: IBFD – 2021 |
| Extent | p. 285-291 |
| Availabilty | Available in the Library |
Abstract
‘In this article, the authors describe the Italian legislation on e-invoicing and the progressive digitalization of the VAT compliance system, outlining goals, consistency and limits of the new rules as well as the opportunities for taxable persons and tax authorities. Based on the experiences in Italy and in other countries, the authors underline the need for greater convergence of legal requirements and technological standards on e-invoicing across Europe. The route suggested would increase the competitiveness of EU businesses and pave the way for the implementation of further ambitious reforms of the European VAT system.’
About the Author
Fabrizio Borselli is a VAT Manager at Banca d’Italia. For more information
| Title | Chapter 6: Invoicing and payment
In Public Procurement Act in 2019 |
| Author | Mortier, Tony |
| Edition | Brussels: Larcier – june 2019 |
| Pagination | p. 657-667 |
| Availability | Available on Strada Lex for the officials of the FPS Finance |
Summary
‘Invoicing is increasingly taking place – within the framework of E-procurement – via electronic invoicing. This electronic invoicing is also part of the aim of administrative simplification and reduction of costs for entrepreneurs.’ (Provenance on cit., p. 662)
Table of contents
PART III The performance of public procurement – what are the rights and obligations of both parties?
Introduction – the applicable implementing rules
Chapter I. The guarantee
Chapter II. Obligations and liabilities during the execution of the assignment
Chapter III. The subcontracting chain and the fight against social and tax fraud
Chapter IV. The follow-up of the assignment – the inspections and deliveries
Chapter V. Changes to the assignment
Chapter VI. Invoicing and payment
Go through the full table of contents
About The Author
Tony Mortier is an inspector of Finance ‘Flemish Audit Authority European Structural Funds’ and an employee at the VUB Faculty of Law. Moreinfo
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