The Belgian government also intends to, officially, make B2B e-invoicing mandatory

• 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

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• 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

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