B2G electronic invoicing is the new norm in Belgium

B2G invoicing

The aim of this electronic invoicing is to combat tax fraud by bringing all invoices to public authorities in a transparent way. All relevant invoices must be issued and sent via PEPPOL, a European platform for data exchange with public authorities.  

This mandatory e-invoicing will be phased in based on the estimated value of public contracts: 

  • First, mandatory electronic invoicing will be introduced for public contracts announced from 1 November 2022 with an estimated value equal to or above the European threshold;  

  • Subsequently, the obligation applies to public contracts announced from 1 May 2023 whose estimated value equals or exceeds EUR 30,000 (excluding VAT); 

  • Finally, on 1 November 2023, all other public contracts will follow, with the exception of contracts below the EUR 3,000 threshold (excluding VAT) which are in principle exempt.  


B2B invoicing 

It is expected that mandatory electronic invoicing will be extended to the general B2B sphere. However, it remains to be seen how this documentation will have to be exchanged (presumably also via the PEPPOL standard) and in which phases this measure will be implemented.  

 

Contact 

Do you have questions on these new measures? Our VAT experts are available for further advice or assistance. Please email btw-tva@bdo.be for the attention of one of the members of the VAT team: