Belgium

Provinces

General

Provinces

General

About

General

About

General

Regulated under the EU Directive 2014/55/EU and the Peppol framework. Mandatory for public procurement and encouraged for private sector transactions.

Implementation Timeline

Date	Requirement	Details
January 1, 2017	Mandatory for Public Sector Suppliers	All suppliers to federal public entities must issue e-invoices using the Peppol BIS Billing 3.0 standard
April 18, 2019	EU Directive Compliance	Mandatory e-invoicing extended to suppliers of regional and local public administrations
2024 (Planned)	Mandatory B2B E-Invoicing	Belgium is preparing legislation to require e-invoicing for private sector B2B transactions, in line with EU initiatives for harmonized VAT reporting

Who needs E-Invoices?

E-invoicing in Belgium is required for:

Public Sector Suppliers: Federal, regional, and local suppliers.
Private Sector B2B: Planned for 2024.
Exporters: Required for cross-border VAT reporting within the EU.
Non-Resident Businesses: Applies to transactions with Belgian public entities if VAT-registered.

E-Invoicing vs. E-Billing

Aspect	E-Invoicing	E-Billing
Purpose	Compliance with Belgian and EU regulations	Informal or internal transactions
Validation	Real-time via Peppol network	Not validated
Format	Structured (Peppol BIS Billing 3.0)	Flexible, non-regulated formats
Archiving	Mandatory for seven years	Optional

Key features of Belgium’s E-invoicing system

Belgium’s e-invoicing system involves:

Submission: Via the Peppol network using BIS Billing 3.0.
Validation: Ensures compliance with tax regulations and mandatory fields.
Archiving: E-invoices must be stored for 7 years as per Belgian tax laws.

Dataset requirements

Buyer/Seller IDs: VAT IDs.
Invoice Details: Number, issue date, payment terms.
Goods and Services: Descriptions, quantities, prices, and VAT details.
Taxes: Applicable VAT rates and amounts.
Transaction Info: Total amount, currency, payment method.
Delivery Info: Date and location.

E-Invoicing across transaction types

B2B Transactions :

Belgium is planning to mandate e-invoicing for B2B transactions by 2024.
E-invoices improve efficiency, VAT compliance, and reduce errors in cross-border transactions.

B2C Transactions :

E-invoicing is not mandatory for B2C transactions but is encouraged for better transparency and internal process optimization.

B2G Transactions :

Mandatory for all suppliers to public entities at federal, regional, and local levels.
E-invoices must be submitted via the Peppol network and comply with BIS Billing 3.0 standards.

Penalties for non-compliance

Invoice Rejections: Delayed payments.
Fines: For failure to meet procurement requirements.
Legal Risks: Audits and reputational damage for repeated violations.

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