Modell für E-Invoicing
  • B2G: Centralized/Peppol
  • B2B: Peppol to be rolled out beginning July 2024
Pflichtformat der Datei:
  • B2G: Peppol BIS
  • B2B: N/A
Anforderungen für B2G:
  • B2G: Mercurius/Peppol
Anforderungen für die Archivierung
  • Movable Property: 7 Year Period
  • Immovable property: 15 Year Period
Elektronische Unterschrift
  • Optional

Zusammenfassung

Der erfolgreiche Umgang mit steuerrechtlichen Vorgaben weltweit ist ein komplexes und ressourcenintensives Unterfangen. Jedes Land hat spezifische gesetzliche Vorschriften für die elektronische Rechnungsstellung, die sich ständig weiterentwickeln.

Die Nichteinhaltung dieser, ob absichtlich oder nicht, kann zu erheblichen Geldstrafen, Betriebsunterbrechungen und Schädigung der Reputation führen.

Updates

01.20.23

  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Abolishment of certain Covid VAT measures In transitioning to a post-covid era, multiple countries are reviewing previously enacted fiscal measures to see whether they are still pertinent today. An integral component of the post-covid recovery is the reinstating of VAT rates imposed prior to the pandemic.   As Covid, or at least its impact, sharply declines globally, several countries are fully reversing fiscal measures ratified during the pandemic. Belgium’s reduced 6% VAT rate for masks, a direct response to the Covid pandemic, expired on 31 December 2022, and the VAT rate for masks will return to their former rate from 1 January 2023, in line with reduced demand.  

01.20.23

  • Länder-Updates
Extension of application of reverse charge Multiple countries use the reverse charge to reduce tax evasion and consequently reduce VAT gaps. The reverse charge mechanism operates by shifting the burden of paying VAT to the buyer rather than the supplier. This prevents the supplier from charging the VAT element but not paying VAT directly to the tax authorities. As a result, the reverse charge today is viewed as an effective measure by multiple EU Member States to regulate the flow of VAT to tax authorities.   Belgium has now extended the reverse charge mechanism to also cover the construction and public works sector and in doing so has widened the scope of services subject to fiscal policies that seek to control tax evasion.  

11.17.22

  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Budget tax proposals Governments often use budgets as a platform to showcase their fiscal policies for the coming year, and Belgium has signalled its intent to refine its tax measures in the coming year. Proposals in their budget include:
  • Permanent 6% reduction for gas and electricity
  • Increasing VAT on ‘unhealthy’ products and conversely reducing VAT on healthier products
Once again, countries are targeting specific community agendas, by adapting tax measures with a focus on advancing the health of individuals. Belgium is a compliant territory for Tungsten Network and will accommodate any new VAT rates as part of our solution.

10.24.22

  • Länder-Updates
Upcoming new format for VAT number Belgium’s standard VAT registration number comprises of a ‘0’ followed by 9 digits. The VAT number in a country uniquely identifies taxpayers.   As the current sequence of VAT numbers in Belgium is almost exhausted, the VAT number format is now in need of modification. It is expected that the number format will be exhausted within a year.  To this effect, the Banque-Carrefour des Enterprises is proposing to issue ‘1’ prefixed numbers to the existing Belgium VAT number format. Existing VAT numbers will remain unchanged.   This will require some action from businesses in terms of their accounting and ERP billing processes to accommodate the change.   If implemented, the change may also require some modifications to Tungsten’s internal systems. We are closely monitoring timeframes for the expected VAT number format change, while also assessing the impact of the potential VAT number format change. Tungsten Network will implement any required changes to accommodate the new number format when required.  

10.24.22

  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Reduced VAT rate extension for electric, gas and heating supplies The Russia / Ukraine conflict has compelled many countries to review their fiscal policies, especially in relation to electric, gas and heating - especially as Russia serves as conduit for many of these essential supplies.  Further to Royal Decree No. 2022015061, which entered into force on 1 August 2022, the Belgium tax authorities have cited the following changes: 
  • Extension of the 6% reduced VAT rate on electricity supplies under residential contracts until 31 December 2022 
  • Extension of the 6% reduced VAT rate for the provision of natural gas and energy heating systems from 1st August 2022 August 1 to 31 December 2022 
  • A reduced VAT rate for certain heat pump operations, specifically on hybrid setups that use energy supply.  
Considering the continued conflict and rising inflation globally, we expect many other countries to enact similar fiscal policies over the coming autumn and winter. 

10.24.22

  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Covid-related VAT reductions 2020 and 2021 saw a proliferation in the tax rates countries deployed as a direct response to the unfolding covid pandemic.  2022 has seen countries attempt to steady their tax rates, but as part of the transition to a post-covid era, countries are still factoring in the pandemic as part of their wider fiscal agendas.  Belgium is one such country which envisages the effects of covid extending into the winter of 2022, as it announced that goods imported to combat covid-19 will be exempt from VAT until 31 December 2022.  

09.12.22

  • Informationen zu Mandaten
Update on B2B e-invoicing Belgium has shifted the timeframes for B2B implementation in line with the following: 
  • 1 July 2024: mandatory e-invoicing for businesses with an annual turnover of more than 9 million 
  • 1 January 2025: mandatory e-invoicing for small and medium businesses  
  • 1 July 2025: all other taxpayers 
Member States require approval from the European Union to mandate e-invoicing. This is currently pending.   As previously stated, it is expected that Belgium will favour the PEPPOL e-invoicing model, in sharp contrast to recent mandates in Poland and Italy.  

09.12.22

  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Potential VAT reduction on fruits and greens 2022 has seen multiple countries adopting fiscal measures with a distinctly ‘green’ agenda. Such initiatives demonstrate that the VAT framework is intrinsically linked to broader social programmes.   Belgium is following the lead of its European neighbours in engineering markedly ‘green’ measures.   To this effect, the Green Party in Belgium has put forward a proposal to remove VAT on fruits and greens, citing, among other arguments, the spiralling cost of living fuelled by inflation.  

05.27.22

  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Potential 22% rate Country VAT rates are under constant revision and review. The High Council of Finance in Belgium has indicated that it is contemplating increasing the VAT rate to 22%. This is by no means definitive, but Tungsten Network will keep up to date with any developments and incorporate any new rates in our system.

04.28.22

  • Informationen zu Mandaten
Joint incentive to reduce the VAT gap Belgium, Netherlands, and Luxembourg representatives have convened to discuss plans to reduce the VAT gap. Although Continuous Transaction Controls (CTC) have proven to be extremely popular in the past few years, with a means to reducing the VAT gap, the VAT gap remains high- 134 million Euros was lost in revenue the EU in 2019. Shared borders and economic interests between the 3 countries have prompted the countries to work together to reduce this gap yet further- a key factor in the implementation of e-invoicing mandates.

04.28.22

  • Informationen zu Mandaten
Mandatory B2G e-invoicing A Royal Decree has been published outlining the modalities regarding the obligation for entrepreneurs in the context of public contracts and concession contracts (B2G). Below are a few key timeframes regarding e-invoicing obligations:
  • 1 October 2022: public contracts and concessions the estimated value of which is less than European threshold
  • 1 April 2023: public contracts and concessions the estimated value of which is less than EUR 30 000 excluding value added tax, but less than European threshold
  • 1 October 2023: all public contracts and concessions
The Official Royal Decree can be found via the following link.

03.23.22

  • Informationen zu Mandaten
Scope of B2G e-invoicing expanded B2G e-invoicing regulations are already in place for multiple regions in Belgium (Brussels, Flanders and Wallonia). B2G e-invoicing will now be extended to the suppliers of all public entities in all regions across the country. The obligations will be implemented in a phased approach, based on the size of public contracts. The Belgian government has approved a royal draft decree to this effect. This draft law has not yet become law so the proposed dates are provisional, however, it is expected that by September 2023 the obligation will extend to all public contracts, irrespective of the value of the public contact. It is however expected that contracts below 3000 Euros will be exempt from the obligation to use e-invoicing.

03.23.22

  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Reduced VAT rate for electricity Last month we communicated that Belgium had taken some VAT-related measures as a direct result of the pandemic. Belgium has also introduced further VAT reforms - from 1 March 2022 to 1 July 2022, the VAT rate for electricity will be reduced from 21% to 6%.

02.04.22

  • Informationen zu Mandaten
Reporting obligations for digital platform operators – FAQs published

Specific reporting obligations for digital platform operators have been in place since 2021. These obligations request that digital operators inform service providers active on the applicable platform of their fiscal and social obligations. Digital operators also need to send to both the tax authorities and service providers information relating to the type of service rendered and any relevant amounts.
The Belgian Tax Authorities have recently published FQAs clarifying the scope of these reporting obligations. The first reporting deadline is as soon as 31 March 2022, and it is advisable that any affected digital operators refer to this for clarification of the legislation and their responsibilities.

02.04.22

  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Covid VAT reductions for mouth masks and hydroalcoholic gels

The Covid-pandemic continues to have a significant effect on the VAT measures countries are undertaking. Circular 2022/C/2 has extended the temporary VAT rate of 6% on the supply, intra-community acquisition and import of mouth masks and hydroalcoholic gels.

01.04.22

  • Informationen zu Mandaten
Draft Royal Decree on B2G e-invoicing

The European Directive 2014/55/EU on e-invoicing for public procurement had already taken effect in law but was not yet implemented in VAT legislation. As a result, the Council of Ministers recently approved a draft Royal Decree on B2G e-invoicing which has now been submitted to the Council of State.

01.04.22

  • Informationen zu Mandaten
Further intentions to implement mandatory B2B e-invoicing

We recently published an update relating to Belgium’s intention to mandate B2B e-invoicing- and it looks like this is increasingly gaining more impetus. The Belgian Minister of Finance has reinforced Belgium’s intention to make e-invoicing mandatory in his policy note. This intention is mainly triggered by the need to reduce the VAT gap. Belgium’s VAT gap is high- amounting to 3.6 billion Euros, or 10.4% of the total VAT revenue, and mandatory e-invoicing is seen as a means to overcome this deficit.

This is still at early stages- no timeframes have yet been announced, and there are not yet any suggested working models for a potential e-invoicing mandate. However, it is difficult to ignore the increasing popularity of PEPPOL in Belgium in recent years- and so it seems likely that Belgium will rely on a similar model for its own e-invoicing mandate, drawing on its own experiences with PEPPOL to help build an e-invoicing model.

The full policy note can be found here.

11.12.21

  • Informationen zu Mandaten
Advancements in the B2G landscape

From 1st January 2022, e-invoices will be the preferred method for submitting invoices to Government organisations. It will still be possible to send invoices by post- but these must be sent to a specific address- SPW Finances – Centre de scanning – Avenue du Gouverneur Bovesse 29 – 5100 Jambes. Sending an invoice in PDF or Word format by email will no longer be permitted.
There will also be several new mandatory references on the invoices.

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