Anne-Sophie Rogelle

B2B Structured electronic invoicing

The law introducing the obligation to issue structured electronic invoices between taxable persons was published in the Belgian Official Gazette on 20 February 2024. The obligation to issue electronic invoices stems from the European "VAT in the digital age" project and, more generally, from the aim to combat VAT fraud, which is a key issue in most European countries. The invoicing rules that have been introduced are modelled on those that already apply to transactions between the private and public sector (B2G), including public procurement contracts.