Belgian VAT electronic invoice requirements update
- Jul 5, 2014 | Richard Asquith
![Belgian VAT electronic invoice requirements update](/content/dam/assets/illustrations/vat-banners-02.png)
Belgium has become the latest country to publish guidelines on the use of electronic invoices following the implementation of the EU e-invoice directive last year.
Generally, Belgian VAT invoices must be issued by the 15th of the month following the transaction or any prepayment or sooner. The must be retained for a minimum of seven years, but paper invoices may be held electronically for this period.
E-invoice obligations
The circular, issued by the Beglian Ministry of Finance, covers the producers for controlling and issuing electronic invoices. The main requirements include:
- a clear audit trail on the creation and recording of e-invoices to prevent the potential for fraud or inadvertent errors from issues such as double issuing of invoice numbers
- The requirement that customers must be in a agreement to receive electronic invoices
- paper and electronic invoices are hold the same legal status in the eyes of the tax authorities
- Documented controls on the issueance of e-invoices on electronic signatures and electronic data interchanges
![](/content/dam/assets/photography/headshots/richard-asquith-300-min.jpg)
VP Global Indirect Tax
Richard Asquith
![](/content/dam/assets/photography/headshots/richard-asquith-300-min.jpg)
VP Global Indirect Tax
Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara