Belgium Lower House Considers Bill to Introduce Mandatory Electronic Invoicing

The Belgian Chamber of Representatives Dec. 28, 2023, accepted for consideration Bill No. 55K3743001, to amend the VAT Act to introduce an obligation for certain taxpayers to issue structured electronic invoices in particular transactions. The bill includes measures to: 1) provide mandatory e-invoicing for business-to-business (B2B) transactions, effective Jan. 1, 2026; 2) clarify that the obligation won’t apply to business-to-government (B2G) or business-to-consumer (B2C) transactions; 3) provide that all taxpayers registered for VAT are subject to the obligation, except for taxpayers that benefit from the flat-rate regime, taxpayers exclusively carrying out VAT-exempt transactions, and bankrupt taxpayers; 4) provide that the ...