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Wider tax reforms including proposed B2B e-invoicing and e-reporting

Persistent rumours ran abated in the e-invoicing realm relating to Belgium’s intention to accelerate e-invoicing in the country. We have now been provided with more concrete details about Belgium’s intention to mandate e-invoicing in the country.

The Belgian Minister of Finance has unveiled more definitive timeframes with regards to anticipated e-invoicing in Belgium.

The proposed plans point to a hybrid solution including e-invoicing and e-reporting specifically- the latter only just making an appearance in Belgium’s proposed tax reforms. This is likely influenced to a considerable extent by the VAT in the Digital Age (ViDA) proposal, which sets out mandatory cross-border reporting from January 2028 for all EU Member States. You can read more about the proposal here.

E-invoicing implementation in Belgium is likely to be phased, in line with the following:

  • 1 January 2024: all large companies are obligated to receive structured invoices
  • 1 July 2024: e-invoicing will be mandated for taxpayers with an annual turnover of over 9,000,000 Euros
  • 1 January 2025: taxpayers with an annual turnover of between 700,000 and 9,000,000 Euros will be subject to the new e-invoicing obligations
  • Other taxpayers will comply at a later unknown date.
The proposed e-invoicing and e-reporting solution comes as part of wider proposed tax reforms in Belgium, which is also recommending the following VAT rate changes:
  • A new 9% rate
  • The broadened application of the 0% VAT rate
  • This would include ‘essential’ items such as fruits, vegetables, medication, diapers, specific hygiene products, and public transportation
  • The abolishment of the 12% rate
  • The existing reduced rates of 6% and 12% would be combined into a new reduced rate of 9%. Coal, considered a major pollutant, would be subject to the standard rate of 21%
  • The reduction in scope of the reduced 6% VAT rate
  • The reduced rate of 6% would remain for certain basic utilities like electricity, natural gas, heating, and tap water
  • More specifically: the VAT rates for demolition and reconstruction specifically are proposed to permanently be set at the new 9% rate, rather than 6%.

Through suggesting revised VAT rates, Belgium is following in the footsteps of its European counterparts, Switzerland, The Czech Republic and Norway, who are similarly either implementing or contemplating an overhaul of their VAT rates.

While these changes are substantial, it is important to note that the proposals, including timeframes, are yet in draft form only. Furthermore, the timeframes outlined relate to the e-invoicing element only of the proposal; e-reporting timeframes are yet to be defined.

Belgium is a compliant territory for Tungsten Network, and we are cognizant of the fact that the anticipated timeframes- commencing on 1 January 2024 for specific companies- are impending.

Tungsten is closely following developments in Belgium with a firm view as to how we can best support our Belgian market considering any e-invoicing and e-reporting advances.

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