09.12.22

Update on B2B e-invoicing

Belgium has shifted the timeframes for B2B implementation in line with the following: 

• 1 July 2024: mandatory e-invoicing for businesses with an annual turnover of more than 9 million 
• 1 January 2025: mandatory e-invoicing for small and medium businesses  
• 1 July 2025: all other taxpayers 

Member States require approval from the European Union to mandate e-invoicing. This is currently pending.  

As previously stated, it is expected that Belgium will favour the PEPPOL e-invoicing model, in sharp contrast to recent mandates in Poland and Italy.