Belgium - Finance Minister confirms intention to implement mandatory B2B e-invoicing
On October 29, 2021, Belgium’s Minister of Finance Vincent Van Peteghem released a policy note in relation to the 2022 Budget Agreement, which reaffirmed the Belgian Government’s intention to introduce mandatory e-invoicing for business to business (B2B) transactions.
While there was no detail on when this mandate will be introduced in Belgium, a legislative proposal for e-invoicing is expected in 2022.
Belgium currently relies on the PEPPOL (Pan-European Public Procurement Online) interoperability model (i.e. PEPPOL eDelivery Network) which allows any organisation to send and receive e-invoices via their chosen PEPPOL-accredited Service Provider. In addition, for B2G, there is the Mercurius “mailroom” platform that enables Belgian public authorities to receive e-invoices. Mercurius is part of the PEPPOL eDelivery Network.
Belgium’s VAT Gap for 2019 was estimated to be EUR 4.4 billion (representing 12.3% of lost VAT). E-invoicing is being implemented by many countries across Europe to reduce fraud, increase tax collection and compliance, and reduce the VAT Gap.
Find out more about Avalara's e-invoicing solutions.
Need a fiscal representative in Belgium?
Non-EU businesses selling in Belgium will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
Need help with your Belgian VAT compliance?
Researching Belgian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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