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.

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.