VAT

An update on e-invoicing

Lorien Van den Bempt
By:
Lorien Van den Bempt
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We are facing a new envisaged implementation date of January 2026 for e-invoicing (originally set for 2024). A similar implementation delay is also occurring in other EU member states (for example France) [1].

Currently, it is expected that only the Belgian e-invoicing rules will be introduced (no longer mandatory e-reporting rules). E-reporting rules are delayed to a later time (to be dealt with by the new Belgian government).

  • The Belgian model would be a decentralized model, meaning that the Belgian authorities will not pre-approve the structured e-invoice (similar to the EU proposal) before sending it to the customer (which is the case for the French and Polish model).
  • The platform for sending and receiving the e-invoice will be the Peppol platform (Peppol bis standard). This platform is currently already used for invoices sent to public authorities or governments. It is currently considered that taxpayers can also choose for a different system provided that it corresponds with the EU principles in terms of semantics and syntax.
  • The Belgian e-invoicing solution would be close to the EU model as foreseen in the European VIDA proposal. The VIDA proposal is currently mentioning an implementation date in 2028. In absence of any prior Belgian implementation of e-invoicing, it might be possible that e-invoicing will be only for EU cross border transactions as from 2028.
  • The draft legislation is under construction and the approval of the EU is also requested and is hence pending.

The e-invoicing in Belgium will be implemented at once for all type of businesses (instead of the previous idea of a phased implementation depending on turnover).

The e-reporting – at a later stage- means that the structured e-invoice will need to be reported automatically -without human intervention- in the accounting of the customer within a limited time frame (so-called DRR). Considering the set-up as a structured e-invoice, in case of any error on the content there is a need of issuance of a credit note and a corrective invoice. The setup of the e-reporting is still subject to further discussions on an EU level.

It could be that before year-end some new draft legislative texts are being introduced. We will keep you posted on the content thereof.

Our VAT team and their colleagues of the BPS and tax department are closely monitoring developments in this area so that we can provide you with the best possible support during the next transition phase. Please note that no immediate action is required until the final legislation has been passed.

[1] We refer in this article to the press release of 29 September 2023 of minister Van Peteghem.