The State of Electronic Invoicing in Belgium in 2024

With Belgium getting closer to mandatory e-invoicing for B2B, more and more entrepreneurs are looking for tips on how to proceed with the new regulations. When will obligatory e-invoicing and e-reporting come into effect? And how to prepare for the upcoming changes? Here’s what you need to know about the future of mandatory e-invoicing in Belgium.

What’s the timeline for mandatory e-invoicing in Belgium?

Having already introduced e-invoicing for B2G transactions, Belgium is now on its way to implementing mandatory e-invoicing in combination with e-reporting in the B2B sector. While specific dates may still change depending on future political negotiations and due to discussions on major tax reform, the original implementation plan was that:

• All taxpayers will be required to receive e-invoices from January 2024.
• Large taxpayers (turnover above €9 million) will be required to issue e-invoices from July 2024.
• Medium taxpayers with turnover between €7m and €9m will be required to issue e-invoices from January 2025.
• Small taxpayers with turnover below €7m will be required to issue e-invoices from July 2025.

As a part of its comprehensive tax reform, Belgium is also planning mandatory e-reporting implementation, which is scheduled to begin on January 2026 and apply to most Belgian taxpayers, with other entities being covered by it from 2028.

Mandatory e-invoicing and e-reporting in Belgium – 2024

The preferred invoice exchange model in Belgium will be the PEPPOL network as the main channel for the circulation of B2B and B2G e-invoices. Electronic invoices will have to be structured in accordance with the European standard EN 16931. They will completely replace PDF files, which are currently used as the typical electronic invoice format. As Belgium plans to use the international PEPPOL network as the main standard for e-invoicing, companies can start learning their way around it now without waiting for the final guidance from the Belgian authorities on the electronic exchange of B2B invoices.

However, it’s worth remembering that the Belgian tax reform concerns mandatory e-reporting too.

While compulsory e-invoicing will affect all Belgian-established companies, the e-reporting process is planned to go one step further and impact Belgian VAT-registered businesses as well. Thus, even those businesses that are not established in Belgium but are VAT registered will potentially also be covered by the e-reporting process. The specifics are yet to be stipulated by the government, but as of right now, we know that Belgium is following the activities of the European Commission and its announced proposals based on the ViDA reform

How can Comarch help?

With 20+ years of experience in EDI and e-invoicing solutions, Comarch knows how to ensure your company goes digital and stays fully compliant while preserving your data safety and operational continuity. As a member of the OpenPEPPOL and a certified Peppol Access Point of the PEPPOL network, Comarch can help you stay on top of e-invoicing regulations in Belgium, optimize payment processes, reduce operational costs, and build stronger business relations. Click here to learn more about our e-invoicing solution suited to your business needs.

There’s more you should know about e-invoicing in Belgium – learn more about the new and upcoming regulations.