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E-invoicing regulation updates

Six key facts about Belgium's electronic invoicing progression

September 8, 2023
9:00 am

Six facts will tell you everything you need to know about the progression of mandatory electronic invoicing in Belgium. From the current regulations in place, the technical invoicing details and the next proposed mandates.

1. Belgian public sector suppliers are obliged to send and receive electronic invoices

2015 was the start of mandatory electronic invoicing (e-invoicing) in Belgium. The first mandate required the Flemish public sector to process e-invoices.

The public sector mandate expanded over the next few years into the Brussels region and evolved to include both the sending and receiving of electronic invoices.

The public sector e-invoicing mandate did not stop there. On the 31st of March 2022, the government announced the nationwide expansion of mandatory public-sector e-invoicing, based on the following dates and supplier contract value:

  • 1 November 2022 - For contracts higher than the threshold of €215,000
  • 1 May 2023 - For contracts equal or greater than €30,000
  • 1 March 2024 - For contracts less than €30,000 

Contracts for the amount of €3,000 or less are exempt.

2. Mandatory B2B electronic invoicing will take place

The Belgian government has announced a plan for mandatory business-to-business (B2B) electronic invoicing. The Council of Ministers has approved a preliminary law for mandatory e-invoicing from the 1st of January 2026.

3. Belgium uses a Peppol access point named Mercurius

Mercurius is the name of the Belgian and regional government’s Peppol access point. Businesses send invoices to Mercurius in order to access Peppol. All electronic invoices must be archived for at least seven years.

4. Electronic documents must be in the Peppol BIS 3.0 format

Electronic invoices, credit notes and related accounts-payable and accounts-receivable documents must conform to the Peppol BIS 3.0 document format. Peppol BIS is classed as a UBL format and is Peppol’s default format for how an electronic document should be structured.

5. Belgium has a €4.5 billion VAT gap

According to the European Commission's latest study, Belgium has a €4.5 billion VAT gap (12.3% of their overall VAT). The European Commission's study reported that Romania has the largest gap at 34.9%. Belgium is around the central point in the list.

6. Unifiedpost Group’s compliant solutions are suited for Belgian businesses

Unifiedpost Group connects to international networks and platforms such as Mercurius and Peppol. Allowing Belgian businesses to adopt e-invoicing processes using a trusted and compliant provider.

Our e-invoicing solutions work for small, medium and large businesses. Tailored for each business’ needs with value-added-services such as easy supplier onboarding, payment links, electronic signatures and more.

B2B mandatory e-invoicing may be a few years away but it pays to transition to electronic invoicing before any mandates come into play, so that businesses can reap the many e-invoicing benefits. Learn more about our offering for Belgian companies as well as our global solutions.

Details correct as of the publishing date. For the most up to date regulations, view Belgium's e-invoicing regulations information.

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