2024 Belgium (2024 eInvoicing Country Sheet)

Legislation

Transposition of European Directives

The federal law modifying the VAT code of 17.12.2012  transposes EU Directive 2010/45/EU on VAT, which puts eInvoicing on an equal footing with paper invoicing, legalising the use of eInvoices as of 1 January 2013. This law links the use of eInvoices with the willingness of the receivers to process it. This law does not mandate the use of eInvoices in B2G procurement.

The federal law on public procurement of 7 April 2019 transposes the EU Directive 2014/55/EU, which obliges European public sector administrations to receive and process eInvoices compliant with the European standard on eInvoicing (EN).

Obligation to economic operators

In addition to the transposition of EU Directive 2014/55/EU, the Belgian Parliament enacted the Royal Decree of March 9, 2022, which establishes new requirements for eInvoicing in Belgium in the public sector. The procedures relate to the obligation of economic operators with regard to electronic invoicing in the context of public procurement and concession contracts. The new legislation expands the scope of existing eInvoicing requirements nationwide. The implementation schedule of this mandate requires suppliers of public bodies to issue eInvoices, based on the combination of (a) the publication date of the tender and (b) the value of the contract with the public body, excluding VAT, as follows:

• Contracts equal to or greater than EUR 215,000: the obligation applies to invoices related to tenders published from 1 November 2022.
• Contracts equal to or greater than EUR 30,000: the obligation applies to invoices related to tenders published from 1 May 2023.
• Contracts below EUR 30,000: the obligation applies to invoices related to tenders published from 1 November 2023.
• Remark: Contract values below EUR 3,000 are exempt from the eInvoicing obligation.

B2B mandate

On 1 February 2024, the Belgian parliament approved the draft legislation to introduce mandatory B2B eInvoicing in Belgium as from 1 January 2026. The legislation is in line with ongoing international developments and initiatives at the EU level with respect to the VAT in the Digital Age (ViDA) proposal of the European Commission, which introduces an EU-wide eInvoicing mandate and eReporting obligations for cross-border transactions.

The approved legislation seeks to combat VAT fraud and reduce the Belgian VAT gap, which accounted for 2, 5 billion euro in 2021.

The B2B mandate intakes the following:

• A definition for structured electronic invoices will be introduced, in line with the definition used in Directive 2014/55/EU used in Directive 2014/55/EU.
• Three criteria must be combined to determine whether the structured e-invoicing obligation is applicable: the supplier’s capacity, buyer’s capacity and the nature of the transaction. Only Belgian established and VAT-registered suppliers (including foreign entities with a Belgian fixed establishment for VAT purposes) can be required to issue a structured eInvoice. However, on the buyer side, both established and non-established taxpayers can be required to receive structured eInvoices for the transactions for which they are required to provide their Belgian VAT number to the supplier. The transactions for which a structured eInvoice must be issued are mainly supplies of goods and services taking place in Belgium which are not VAT exempted according to Article 44 of the Belgian VAT Code.
• Peppol will become the default standard for exchanging structured electronic invoices, but some flexibility will be offered under conditions.
• For transactions in scope of the mandate, the issuance of paper invoices, or invoices in other unstructured formats (e.g. pdf) will no longer be possible.

Regional decisions

The regional government of Flanders decided in 2016 to make the use of eInvoices in B2G procurement also mandatory for economic operators as of 1 January 2017 for all its regional entities.

Since 1 November 2020, only eInvoices are accepted for all public contracts awarded by the administrations and public organisations of the Brussels-Capital Region.

Since 1 January 2022, eInvoices are the preferred method for B2G transactions in the Wallonia region following the region’s announcement and a guide for the contracting suppliers. Invoices sent via PDF or Word formats are no longer accepted, but invoices can still be submitted by post. Taxpayers can send e-invoices through the Peppol network to the public entities or submit invoices manually via Mercurius platform. All B2G invoices must have an invoice reference, a date, a VAT number, and a supplier's bank account number. Additionally, a Bank Identity Statement will be required to be included on the invoices if the bank account details of the issuer are not present in the new database of the Wallonia region.

eInvoicing platform and eInvoicing management solutions

Mercurius

In the context of the eInvoicing adoption program described above, the federal government set up the Mercurius platform, which facilitates systems integration between senders and receivers. Conceptually, Mercurius takes the role of the main mailroom for the public sector, thereby (a) relieving invoice senders from the burden of set bilateral connections with all public sector receivers, and (b) supporting public sector entities in their eInvoicing adoption journey by providing them with support. Additionally, Mercurius is equipped with a web portal that is accessible to all Belgian organizations, and provides track and trace services to senders, receivers and their service providers. The portal also supports the manual submission of invoices, to give economic operators more freedom in their own eInvoicing adoption journey.

Mercurius is fully and exclusively aligned with the Peppol, standardised interoperability model and its resulting open ecosystem. This approach provides a comprehensive solution to the fragmentation issues. Such platforms are actively encouraged to also contribute to the coordinated growth and sophistication of the common digital infrastructure that conditions our digital future, by aligning themselves with the Peppol model.

The Mercurius platform can also convert transmitted documents from machine-readable (XML) to human-readable (PDF) format, depending on the respective capabilities of the business parties. This function is designed to encourage the parties to move to structured electronic documents, and avoid penalising smaller entities, leverage the impact of volumes on adoption and maximise inclusiveness.

In order to maximise the consistency between different public sector entities, Mercurius is complemented by communication flows, to disseminate key information in the public sector about Mercurius evolution as well as its broad context, and to collect feedback from their public sector users (and indirectly from the suppliers of these entities).

As time goes by and new use cases arise, the Mercurius platform also supports outbound invoicing and two-ways ordering.

Hermes 

In line with the inclusive approach described above and with the objective of smoothening transition towards massive adoption of eInvoicing, the Hermes platform provides a bridge between the entities capable of sending invoices complying with the European Norm, and receivers who have not yet found a suitable tool to receive such invoices natively. It delivers the following benefits:

• senders no longer have to worry about what to send to whom: one format for everyone, and Hermes bridges the gap when necessary;
• recipients who are not yet equipped can continue to receive and process their invoices manually (in pdf), while learning which solution best suits their needs;
• the increasing volume of structured electronic invoices encourages the IT industry to develop more solutions and to market them at better conditions;
• public authorities receive more structured electronic invoices, which allows them to get a quicker return on their recent investments in this field.

The Hermes platform is also equipped with a web portal that provides track and trace services to the senders and receivers.

Hermes is designed as a temporary solution. In future, with the widespread take-up of eInvoicing, it will no longer be necessary to convert eInvoicing into invoices which can be read by people. Hermes will no longer be necessary. It should be seen as an incentive, intended to prompt structured exchanges, while the IT sector develops the appropriate reception and processing tools, and markets them under attractive conditions.

The einvoice.belgium.be website is maintained by the federal government. It gives an overview of eInvoicing in Belgium. It is also designed as a hub focusing on the subject and giving access to the partners’ websites. Partners are organisations from different sectors (Public sector, IT sector, federations), that are also mobilized for the adoption of eInvoicing in Belgium. It also publishes success stories and cases over enterprises, accountants, IT service providers and administrations. The eInvoice.belgium.be website provides more in-depth information about the subjects that are presented on this page.

Approach of receive and processing eInvoicing

As described in the previous section, the Belgian public sector receives eInvoices from any sender that meets the Peppol interoperability specifications. The Mercurius platform helps the entities composing the Belgian public sector by providing a mailroom service, thereby facilitating the technical aspects for both the sending and receiving side. 

eInvoice processing is the responsibility of each entity. It highly depends on the business, technical capabilities and organisational context of each entity.

eInvoicing implementation in sub-central level contracting authorities 

Since the launching of the program, a major concern is to avoid different implementations across different public sector entities.  Thanks to the preliminary works conducted between 2013 and 2016, a common set of solution components, Peppol and Mercurius, has been identified and is broadly adopted in the public sector. This involves that there are no specific considerations at the sub-central level with respect to eInvoicing implementation.

Status on the implementation of the European Standard on eInvoicing (EN)

All Belgian entities can receive eInvoices compliant to the European standard on eInvoicing, in all syntaxes required by the Directive 2014/55/EU, using the components described above. 

Monitoring eInvoicing implementation

There is a monitoring system in place at the central and sub-central levels. Mercurius ensures partially the monitoring, as the usage of this platform is not mandatory.

The measurement units for this monitoring are the number of suppliers using eInvoicing, the number of invoices that are submitted electronically and the number of public sector entities receiving eInvoices through Mercurius. The latest statistics are available on this website. 

The Government of Flanders reports on its results on a monthly basis. Nowadays, close to 80% of all invoices received by the Government of Flanders were fully-fledged eInvoices based on Peppol specifications. Overall, the growth in the percentage of eInvoices received over the past 4 years has increased from 8 % of invoices being electronic in early 2017 to 78 % in March 2021.

Use of Core Invoicing Usage Specifications (CIUS) at national level

According to the eInvoicing Directive, Belgium uses Peppol BIS BILLING 3.0 that correspond to the CIUS EN 16931. According to the Registry of CIUS (Core Invoice Usage Specifications) and Extensions - eInvoicing User Community - CEF Digital (europa.eu), this CIUS is the only one that can be used for both cross-sectors and cross-border exchange, thereby supporting the defragmentation objective. There is no ad hoc or national CIUS version. To date, no need for such an additional specification has been identified in the context of public procurement. Belgian public sector entities using Mercurius also receive the Peppol Document type format that implements the European Norm using the UN/CEFACT syntax. To date (15-06-2023), no such document has been received yet.

Digital reporting requirements

The Belgian Ministry of Finance has recently launched a tax reform that addresses tax concerns putting a focus on electronic invoicing. The Belgian tax reform would encompass B2B eInvoicing obligations [1]. Such reforms have, among other, the objective of implementing a countrywide obligation for electronic invoicing and reporting invoice data in a phased approach. No implementation timeline can be communicated, as this will depend on the timing of the parliamentary process. Belgium intends to widen the obligation of eInvoicing. The proposed reform considers the introduction of an electronic VAT reporting system. This electronic VAT reporting system will probably be almost in real-time (Continuous Transactions Control). The system will replace in time the existing annual sales listing.

Additional information

In order to reach consensus with the infrastructure implementation, the Belgian government relied on Fédération des Enterprises de Belgique (FEB) to facilitate the organisation of an expert group including different types of eInvoicing stakeholders. This organisation brings around the table representatives of all stakeholders with an interest in eInvoicing (companies, authorities, solution providers, accounting federation, etc.). It is tasked with identifying concrete solutions to the problems faced by companies in implementing eInvoicing and provide appropriate recommendations.

For more information, please visit einvoice.belgium.be.

[1]  Law amending the Value Added Tax Code and the Income Tax Code 1992 with regard to the introduction of the electronic invoicing obligation (2024) 

[1] Law amending the Value Added Tax Code and the Income Tax Code 1992 with regard to the introduction of the electronic invoicing obligation (2024)

Last updated:  Jun 10, 2024 19:20