Tax Authority
Federal Public Service (FPS) Finance
Applicability
Applicable to all Registered business under VAT must need to Send and receive structured einvoices. Appliable to B2B and B2G transactions mandatory ;
Not applicable to B2C
Governing Laws
Belgian VAT legislation and EU Directive 2014/55/EU is the governing law.
Dedicated E-Invoice Platform
To be done through the Peppol network
Implementation Timeline
For B2G Transaction from 1st March 2024
For B2B Transaction from 1st January, 2026
Storage and Archiving Requirements
Guideline is not yet available.
e-Invoice Format
Peppol BIS
Digital Signature Requirement
Not required.
E-Invoice Model
Interoperability Model ( Peppol 4 Corner Model )
Based on Peppol
Yes
E-Invoice Transaction Flow
