Mandatory E-invoicing in Belgium
Learn how to get your company ready to exchange documents in accordance with regulations in Belgium
Mandatory E-invoicing in Belgium
Learn how to get your company ready to exchange documents in accordance with regulations in Belgium
All Belgian public bodies are already obliged to be able to receive and process electronic invoices in the context of public procurement. This new national legislation broadens the scope of the Directive and makes it mandatory for all federal government suppliers to issue electronic invoices (transposition of Directive 2014/55/EU).
It is well known that electronic invoices are expected to save time and money, because Belgium has around €3.6billion in missing VAT revenues according to the EU’s last VAT Gap estimate.
The timeline for implementing B2G e-invoicing in Belgium is as follows:
Despite the fact that there is no official schedule for mandatory B2B e-invoicing yet, we can assume that the timeline will be as follows:
Belgium is likely to adopt the PEPPOL framework, the standard for B2B e-invoicing, which is also used for B2G transactions. The Belgian tax authorities will probably adopt the "four-corner model" as a base.
B2G invoices are to be submitted through the Mercurius platform. This platform was developed by the Belgian government and is connected to the PEPPOL network. Invoices and credit notes exchanged via the Mercurius platform have to be compliant with the PEPPOL BIS 3.0 document format.
Under the four-corner PEPPOL model, the buyer and supplier exchange invoices via an access point, which is a PEPPOL certified service provider that ensures data security and compliance with PEPPOL standards (e.g., UBL format or AS4 communication protocol).
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