Clearance model possible in Belgium from 2023

The Belgian Ministry of Finance intends to introduce mandatory e-invoicing in the clearance model. In this model, invoices are validated and registered by the Ministry of Finance. Only after obtaining approval can such an invoice be sent to the customer. 

At the moment, the obligation to e-invoice is planned on the following dates:

1. July 2023: Large taxpayers
2. October 2023: Mid-sized taxpayers
3. January or July 2024: Small taxpayers

As a reminder, e-invoicing in France is currently not mandatory, but it is allowed. In the B2B sector, it may take place subject to consent by both parties. In addition, since April 1, 2019, all Belgian government authorities have been required to receive and process e-invoices as part of public procurement. In this case, it is obligatory for suppliers to issue e-invoices to federal government.

There’s more you should know about e-invoicing in Belgium – visit our dedicated website and stay up to date with the new and upcoming regulations.