07.03.23

Electronic invoicing in public procurement – changes

In accordance with the initial schedule, mandatory B2G obligations in Belgium were intended to pre-date the upcoming B2B obligations. However, delays to the B2G implementation schedule means B2G obligations may ‘collide’ or at least come relatively close to B2B obligations in the country.  

Draft legislation suggests that the obligation for economic operators to send their invoices electronically for public contracts with an estimated value of less than EUR 30.000 will only now be effective from 1 March 2024.  

This obligation to send invoices electronically in the context of public contracts does not apply to public contracts whose estimated value is less than or equal to EUR 3.000. However, contractual clauses can make this a more definitive requirement.  

Additionally, from 1 March 2024, the federal contracting authorities will also impose electronic invoicing below EUR 3.000. 

The Belgium Council of State will now consider the draft. 

The official publication is available on the following website and provides further information:  

https://news.belgium.be/nl/wijzigingen-inzake-de-borgtocht-en-de-elektronische-facturering-van-overheidsopdrachten 

You can also read more about Belgium’s B2B e-invoicing and e-reporting mandate via our dedicated country-specific page here.