Worldwide tax guides /Belgium E-Invoicing & Digital Reporting GuideBelgiumE-Invoicing & Reporting

Belgium E-Invoicing & Digital Reporting Guide

E-InvoicingDigital Reporting
B2G e-invoicing is mandatoryNo

Belgium Electronic Invoicing and Digital Reporting Requirements

Overview
Current mandateUpcoming e-invoicing and e-reporting mandate
Indirect tax control regimePost auditCTC
E-Invoicing/CTC ModelB2G e-invoicingCTC (Continuous Transaction Controls) model for B2B transactions is proposed. No exact timelines nor specifications have been announced
Obligation statusPartially implemented with Phase II of B2G e-invoicing from May 2023Planned
Governing entityBelgian Tax Authority BOSABelgian Tax Authority BOSA
Infrastructure/platformMercurius (B2G) Hermes (B2B)TBD, 5 corner Peppol model
Peppol connectivityYesYes
Scope
Current mandateUpcoming e-invoicing and e-reporting mandate
TaxpayersAll VAT-registered taxpayers supplying to the Belgian public sector.Not prescribed yet
Domestic TransactionsB2G: Yes, B2B: VoluntaryB2B is under consideration by the Belgian Government.
Cross-border TransactionsVoluntaryTBD
DocumentsInvoices, Credit Notes, Message Level ResponseInvoices, Credit notes
Supplier-side requirements (AR)
Current MandateUpcoming e-invoicing and e-reporting mandate
Format(s) while sending to the platformPeppol BIS 3.0TBD
Format for exchange with buyer/recipientB2G: Peppol BIS 3.0, B2B: Any, to be agreed by trading partiesTBD
eSignature/SealNot requiredTBD
Buyer-side requirements (AP)
Current MandateUpcoming e-invoicing and e-reporting mandate
Receiving document in electronic formatMandatoryMandatory
Validation requiredOptionalMandatory
Acknowledgement of receiptOptionalTBD
Response to the document received (Accept or reject)OptionalTBD
Response to the document received: (Accept or reject) N/ATBD
Storage
Current MandateUpcoming e-invoicing and e-reporting mandate
Archiving AbroadAllowed with conditionsAllowed with conditions
Archiving Period7 years7 years
Other Digital Reporting Obligations
Current MandateUpcoming e-invoicing and e-reporting mandate
SAF-T or other accounting filingsNoNo

Questions About E-Invoicing in Belgium?

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Background

The Belgian Government has introduced Business-to-Government (B2G) e-invoicing in phases. The timeline to implement the B2G e-invoicing mandate is as follows:

Implementation DateThreshold
November 2022Public contracts equal to or greater than EUR 215,000 for products and services
May 2023Public contracts equal to or greater than EUR 30,000 for products and services
Nov 2023Public contracts below EUR 30,000

Currently, e-invoicing is optional for Business-to-Business transactions (B2B), however, the Belgian government is actively pushing for future adoption.

What Types of Businesses Does This Apply to?

Current mandate

Businesses selling to public entities. The mandatory e-invoicing for B2G transactions timeline is:

  • November 2022: e-invoices for public contracts over EUR 215,000 should be issued.
  • May 2023: e-invoices for public contracts greater than or equal to EUR 30,000 should be issued.
  • November 2023: e-invoices for public contracts below EUR 30,000 should be issued.

E-invoices for public contracts below EUR 3,000 are exempted from the B2G e-invoicing obligation.

Upcoming mandate

B2B e-invoicing is proposed, but the date of implementation is to be decided.

Governmental Body Responsible for E-invoicing in Belgium

The Belgian Tax Authority (Federale Overheidsdienst Financien).
Official website of the tax authority

Penalties for Not Adhering to Belgium's E-invoice Mandates

In principle, the proportional penalties amount to 200% of the VAT (e.g. non-issuance of invoices or issue of incorrect invoices), and the non-proportional penalties generally amount to between EUR 50 and EUR 5,000 (e.g. non-compliance with the invoicing requirements).

What does the e-invoicing process in Belgium look like?

  • The Belgian government has adopted the ISO 20022 standard for its B2G e-invoicing system to make it compatible with other countries that have also adopted the standard.
  • Businesses are required to use e-invoicing software that is Peppol accredited.
  • The Belgium Peppol Authority (BOSA-DT) approves Peppol Access Point providers to provide entry and exit into the Peppol network. To send and receive compliant e-invoices in Belgium, businesses should connect to a Peppol Access Point. Peppol is an electronic data interchange (EDI) network that enables businesses to exchange documents electronically.
  • Businesses should maintain records of all invoices sent and received.
  • In order to ensure compliance with this regulation, Belgium organizes Access Point Providers' forums every 6 to 8 weeks.

Is SAF-T Needed in Belgium?

SAF-T has not been introduced in Belgium.

Questions About E-Invoicing in Belgium?

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E-Invoicing & Global Tax Automation with Fonoa

One way to comply with Digital Reporting Requirements in Belgium is to use a provider like Fonoa.

With Fonoa you can:

  • Have one integration for your global needs, including Belgium
  • Save time and money by automatically cleaning your data to minimize errors and manual work
  • Utilize our validation mechanisms to ensure reporting accuracy, data completeness, full control, and compliance
  • Rest assured that transactions are successfully reported or queued for internal investigation with our retry mechanisms
  • Get full visibility with our dashboards by filtering criteria, analyzing granular transaction data, and quickly importing /exporting information

See how Fonoa can help

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