B2G mandate
Based on a draft Royal Decree, the new B2G mandate will be introduced in a phased approach and will depend on the individual value of each government contract. The timeline and value threshold is as follows:
- September 2022: e-invoices for public contracts more than EUR 214,000 must be issued
- March 2023: e-invoices for public contracts equal to or greater than EUR 30,000 must be issued
- September 2023: e-invoices for public contracts less than EUR 30,000 must be issued
The threshold is EUR 3,000, so invoices below this sum are exempt.
B2B e-invoicing
In terms of B2B e-invoicing in Belgium, it is more likely to be introduced in 2024
- Phase I – from July 2024 mandatory electronic invoicing will concern large taxpayers
- Phase II – from January 2025, the obligation will apply to medium sized taxpayers
- Phase III – from January 2025, the obligation will apply to all taxpayers
Source Comarch
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