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Belgium moves a step forward with B2B mandatory e-invoicing

Tuesday 13th February, 2024

Belgium's Chamber of Representatives has formally accepted the law related to the introduction of mandatory electronic invoicing in Belgium for domestic business-to-business (B2B) transactions.

The proposals await official approval from the European Union (EU) and may undergo modification before they come into effect.

The law does not currently address mandatory electronic reporting, although this may be included later. Business-to-government (B2G) or business to consumer (B2C) transactions are also excluded.

The Pan-European public procurement online — Business Interoperability Specifications (PEPPOL-BIS) format is set to be required as the main reference.

In December 2023, Belgian Council of Ministers passed the second hearing on the Mandatory B2B e-invoicing draft law.

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