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Belgium implements new EU VAT invoice directive


Belgium implements new EU VAT invoice directive

Belgium has approved the adoption of a new VAT Bill designed to implement the requirements of the European Union’s VAT Directive.

The Bill, which comes into force on 1 January 2013, covers the following issues:

  • The disclosure requirements for invoices
  • Contents of invoices
  • Requirement to store invoices for at least seven years
  • Requirement to issue intra-community supply invoices within 15 days of the end of the reporting period
  • Processes for the ensuring the authenticity and control of electronic invoices.

Belgium follows many other countries, including Germany and France, in implementing the Invoice Directive.  All countries which are members of the EU must incorporate the VAT Directives into their local legislation.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.