- September 2022 – e-invoices for public contracts that are more than EUR 214,000 must be issued within six months after the publication of the decree in the Belgian gazette and on the first of each month;
- March 2023 – e-invoices for all public contracts that are equal to or greater than EUR 30,000 must be issued within twelve months after the publication of the decree in the Belgian gazette and on the first of each month; and
- September 2023 – e-invoices for all public contracts that are less than EUR 30,000 must be issued within eighteen months after the publication of the decree in the Belgian gazette and on the first of each month.
Contracts with a value of less than EUR 3,000 are exempt. Belgium also has plans to introduce mandatory B2B e-invoicing. At present, B2B e-invoicing is permitted as long as both the sender and receiver agree.
Source Taxbackinternational
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