E-invoicing Obligation Coming Soon in Belgium

Due to high level of Belgium’s VAT gap, which was estimated in 2019 as 12.3% of lost VAT (around EUR 4.4 billion), the Belgian government decided to introduce mandatory e-invoicing, first for B2G transactions, and then for B2B ones.

B2G mandate

Based on a draft Royal Decree, the new B2G mandate will be introduced in a phased approach and will depend on the individual value of each government contract. The timeline and value threshold is as follows:

• September 2022: e-invoices for public contracts more than EUR 215,000 must be issued
• March 2023: e-invoices for public contracts equal to or greater than EUR 30,000 must be issued
• September 2023: e-invoices for public contracts less than EUR 30,000 must be issued

The threshold is EUR 3,000, so invoices below this sum are exempt.

B2B e-invoicing

In terms of B2B e-invoicing in Belgium, it is more likely to be introduced in 2024

• Phase I - from July 2024 mandatory electronic invoicing will concern large taxpayers
• Phase II - from January 2025, the obligation will apply to medium sized taxpayers
• Phase III - from January 2025, the obligation will apply to all taxpayers

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.