The Belgian Parliament has approved ‘the e-invoicing bill’

On 2/2/2024, the Belgian Parliament endorsed a legislative amendment to the VAT Code, introducing compulsory business-to-business (B2B) electronic invoicing (e-invoicing) by the 1st of January 2026.

The purpose of this legislation is to promote digitalisation, automation, and the acceleration of data exchange between companies and the Federal Public Service Finance.

The government aims to promote e-invoicing adoption among businesses by making e-invoicing implementations 120% tax deductible.

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The evolution of e-invoicing in Belgium

The e-invoicing requirement in Belgium commenced with the business-to-government (B2G) mandate, progressively making it obligatory for businesses to electronically submit their invoices to government entities.

In 2015, Belgium initiated the compulsory adoption of e-invoicing, starting with the Flemish public sector. Subsequently, the mandate extended to encompass the Brussels region and evolved to cover both the issuance and reception of electronic invoices.  As from the 1st of March this year, it has become mandatory for all suppliers to the government to submit invoices (>3.000 euro) in an electronic format.

The final phase of this evolution reached its conclusion when the parliament passed a law, mandating e-invoicing for all B2B transactions by 2026. This implies that every Belgian company is required to adopt an e-invoicing solution to ensure compliance.

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Tax incentives

Commencing on the 1st of January 2025, there will be a 120% tax deduction for digital investments in electronic invoicing. This deduction applies to billing packages utilising structured electronic formats that facilitate electronic invoicing.

Furthermore, this provision covers consultancy costs associated with implementing the obligations outlined in the law. The tax deduction will be applicable during the taxable period spanning from 2024 to 2027.

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Get prepared for 2026

If you're interested in learning more about our solution for sending and receiving e-invoices in compliance with the latest legislation, feel free to reach out to our sales team via sales@unifiedpost.com