The bill approved on January 17, 2024 introduces the obligation, from January 1, 2026, to issue structured electronic invoices for transactions between VAT-registered parties in Belgium (B2B). This means that it will no longer be possible to send PDF invoices by e-mail in this context. <\/p>\n\n
Since 2013, it has been possible to send electronic invoices in any format, including PDF, as long as the customer agrees and authenticity, integrity and legibility are ensured.<\/p>\n\n
B2B invoices will have to be issued in a structured format<\/strong> enabling automated processing. This applies to Belgian taxable persons and foreign companies with a permanent establishment in Belgium, with the exception of lump-sum taxable persons, those in bankruptcy or totally exempt (art. 44 CTVA). <\/p>\n\n B2C transactions, small businesses, agricultural enterprises and flat-rate taxpayers are not affected by this obligation.<\/p>\n\n Invoices will be exchanged via the decentralized PEPPOL network, already used for B2G (government) invoicing. This system ensures a secure, structured exchange between the parties involved. <\/p>\n\n Cross-border transactions are not affected, and the obligation will also apply to credit notes and amending documents.<\/p>\n\n The aim is to facilitate automated invoice processing, while excluding certain categories of transactions and taxable persons.<\/p>\n\n <\/p>\n","protected":false},"excerpt":{"rendered":" The bill approved on January 17, 2024 introduces the obligation, from January 1, 2026, to issue structured electronic invoices for transactions between VAT-registered parties in Belgium (B2B). This means that it will no longer be possible to send PDF invoices by e-mail in this context. Current situation (2024) Since 2013, it has been possible to […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1028","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/posts\/1028","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/comments?post=1028"}],"version-history":[{"count":1,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/posts\/1028\/revisions"}],"predecessor-version":[{"id":1029,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/posts\/1028\/revisions\/1029"}],"wp:attachment":[{"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/media?parent=1028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/categories?post=1028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/tags?post=1028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}PEPPOL<\/strong><\/h3>\n\n
Exceptions<\/strong><\/h3>\n\n