ARTICLE · 08 FEBRUARY 2024

The Belgian Government Also Intends To, Officially, Make B2B E-invoicing Mandatory

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On 28 December 2023, the Belgian government submitted its proposal for a mandatory B2B invoicing scheme.

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On 28 December 2023, the Belgian government submitted its proposal for a mandatory B2B invoicing scheme. Rumors for such an obligation were there since the end of 2022 and during 2023 various draft texts where discussed within the government and amongst stakeholders. Now, the official draft text has been published (on 5 January 2024) and is publicly available: click for the Dutch version or French version. Hereafter the key features will be discussed.

Introduction

Many other European and non-European countries preceded Belgium on the e-invoicing topic. This, together with the EU Commission proposal "VAT in the Digital Age" (click here), pushed Belgium to also introduce a set of rules on mandatory B2B e-invoicing. According to the draft text, the key drivers for this are (i) an administrative simplification (less 'red tape'), resulting in reducing costs and enhancing the processing of invoices and (ii) closing the VAT gap (click here), which should lead to an

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