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Response to Parliamentary question on the status of the EU Derogation request to implement mandatory e-invoicing

Last month’s post revealed some significant updates in respect of Belgium’s B2B proposed e-invoicing trajectory. The Belgian Minister of Finance has re-affirmed in response to a Parliamentary question that in accordance with the government agreement, he intends to mandate e-invoicing for most taxpayers.     This inevitably requires an application for derogation from Articles 218 and 232 of the EU VAT Directive, which has been discussed between the Cabinet of the Ministry of Finance and the European Commission.     The measures regarding both e-invoicing and e-reporting are in line with the proposal from the European Commission and are hoped to further reduce the VAT gap in the country.  

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