E-invoicing in Belgium: Obligations, how to prepare

What is e-invoicing?

Electronic invoicing (or e-invoicing) refers to the process of creating, sending and receiving invoices electronically, without recourse to physical media.

Unlike a dematerialized invoice, which may be in digital form but still transmitted via traditional channels (such as e-mail with a PDF attachment), e-invoicing uses structured, standardized formats.

What are the advantages?

Faster payments: Electronic invoices are generally processed more quickly
Compliance with Belgian and European regulations
Cost savings: Elimination of printing, postage and storage costs for paper invoices
Optimal accounting tracking: Your accounting data is continuously updated, after receipt or dispatch of your electronic invoices
Time savings: By automating the process of creating, sending and receiving invoices
Reduced human errors: Thanks to the use of structured, standardized formats
Easy traceability: Through IT systems that record sending and receiving information
Data security: Most e-billing systems offer advanced security measures to protect sensitive information
Easy integration: With other company softwares (accounting, financial management, etc.)
Sustainable approach: Through reduced paper consumption.

Belgian regulations on electronic invoicing

B2G e-invoicing

The Royal Decree of March 9, 2022 has made electronic invoicing mandatory for most public procurement and concession contracts. From now on, the invoices concerned must be issued and sent via the PEPPOL electronic platform.

The transition to e-invoicing aims to improve traceability, limit fraud, reduce the VAT gap and simplify exchanges between companies and public authorities.

The implementation of mandatory e-invoicing is gradual and depends on the estimated value of public contracts:

From November 1, 2022: Mandatory e-invoicing is introduced for public contracts with an estimated value of €214,000 or more, excluding VAT.
From May 1, 2023: the obligation extends to public contracts with a value equal to or greater than €30,000 excluding VAT.
From November 1, 2023: All other public contracts are concerned, with the exception of those worth less than €3,000 excluding VAT.

Luxembourg has also introduced similar obligations since the beginning of 2022. This has led to an increase in PEPPOL-related activities.

B2B e-invoicing

The federal government also wants to make electronic invoicing compulsory in B2B. This development is envisaged as part of Finance Minister Vincent Van Peteghem’s tax reform.

The timetable for implementation is not yet known.

At the time of writing, the government envisages a gradual roll-out in several phases from July 2024. As with B2G, the use of the PEPPOL electronic invoicing network should be favored.

How to switch to electronic invoicing ?

Chances are you’re already using electronic billing software.
To comply with current standards, your software must be compatible with the PEPPOL network via a certified access point. FOD/SPF BOSA, the federal administration responsible for B2G electronic invoicing, has drawn up
a list of IT solutions that offer this connectivity.

Is your usual software not listed? We’d be delighted to invite you to contact Digiteal, the preferred PEPPOL access point for forward-looking companies and administrations. We’ll be delighted to help you benefit from the many advantages of electronic invoicing via PEPPOL.

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