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Belgium B2B e-invoicing July 2024 – update

Ministry of Finance confirms July 2024 to July 2025 B2B invoicing phased rollout; Full govt and Parliament approval needed

Belgium’s Ministry of Finance has reconfirmed plans to commence mandatory B2B e-invoicing from July 2024. As well as e-invoicing, this will include near-live e-reporting to replace the annual customer listing report. The proposals are yet to be fully agreed by the government and submitted to Parliament.

Belgium’s preferred plan is two staged: PEPPOL-based structured e-invoicing between taxpayers; then enhanced with Continuous Transaction Control pre-clearance with the tax authorities. Belgium is looking to synchronise with the EU VAT in the Digital Age plans for an EU standard on eInvoicing (EN 16931) system across the EU to ensure interpretability. Under the Digital Reporting Requirement pillar, there is a planned mandatory structured e-invoicing requirement in the EU for intra-community supplies from 2028.

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Furthermore, it is not likely that governmental live reporting will be included as with Italy SdI or much of South America. The EU’s VAT in the Digital Age proposals preclude this.

Belgium will not impose its own e-invoicing standard as has been done in Italy and Poland. It is likely that a Peppol 4-corner framework will be adopted, already adopted for B2G in Belgium.  Although it’s not yet dedecided if Peppol would be the exclusive format.

The revised plan was made up of four stages:

  1. Jan 2024: companies must be able to receive e-invoices
  2. July 2024: Large taxpayers (turnover above €9 million)
  3. January 2025: Mid-sized taxpayers (turnover between €7m and €9m); and
  4. July 2025 (TBC): Small taxpayers below €7m

Ministry of Finance backs e-invoicing

The Belgian Ministry of Finance had confirmed in the 2022 budget plan’s statement on rollowing out a B2B / B2C e-invoicing regime. Draft legislation will be issued in 2022 for consultation. Belgium has around €3.6billion in missing VAT revenues according to the EU’s last VAT Gap estimate.

Currently, B2B e-invoicing is permitted without the requirement to produce a paper-invoice provided both partiers confirm their agreement and there are sufficient secure controls over the issuance, receipt and storage processes.

Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented. Register for our FREE global VAT and GST news updates.

Pre-clearance live invoice reporting to government unlikely

Belgium in unlikely to see a continuous transaction control model for e-invoicing. This would seek to replicate the success of Italy SdI, and follow plans for France delayed to 2024 and Poland for preclearance invoices. This would require a draft electronic invoice to be first submitted to basic validation and recording by the Ministry of Finance. Only at this point could the invoice be considered valid for forwarding to the customer. The tax authorities would then be able electronically check the invoice in the supplier’s and customer’s VAT return as matching. The aim is to detect errors and fraud, estimated to Belgium €3.6 billion each year based on the EU VAT Gap.

You can use VAT Calc to calculate or validate Belgian or global VAT / GST calculations on individual or batch transactions with VAT Calc’s Advisor and Auditor services.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2028 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jul 2024 Phased introduction of B2B e-invoices
Bulgaria 2023 Public consultation on pre-clearance model e-invoice
Croatia 2025 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Jul 2024 E-invoicing and e-reporting for B2B and B2C
Germany Jan 2025 B2B mandatory e-invoicing proposals
Greece Oct 2021 myData summary invoice and ledger reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Italy Jan 2019 Pre-clearance SdI e-invoicing
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Netherlands - Unlikely to adopt domestic reforms
Poland Jul 2024 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2022 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2023 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2024 Pre-clearance B2B e-invoices; supplement to SII
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers


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