No obligation to receive structured electronic invoices for non-resident VAT taxpayers

For which B2B transactions does the obligation not apply?

The obligation for structured electronic invoicing will almost always apply to transactions between a Belgian VAT-registered supplier and a VAT-registered customer in Belgium, regardless of whether the customer is established in Belgium.

There are a few limited exceptions to this principle:

There is no obligation to send structured electronic invoices for:

• Bankrupt VAT-registered taxpayers,
• Businesses that only perform exempt transactions under Article 44 of the VAT Code,
• VAT-registered taxpayers not established in Belgium without a permanent establishment,
• Flat-rate VAT taxpayers (Article 56 of the VAT Code, phasing out by January 1, 2028 at the latest).

There is no obligation to receive structured electronic invoices for:

• Businesses that only perform exempt transactions under Article 44 of the VAT Code,
• VAT-registered taxpayers not established in Belgium without a fixed establishment.

There is no obligation to send or receive structured electronic invoices if the transaction is exempt under Article 44 of the VAT Code.

Sources

• efactuur.belgium.be
• Pagero

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate
• • Briefing / Comprehensive Guides (incl. podcasts)

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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