Compliance Alert - Expansion of the e-invoicing obligation scope in the public sector

Update: Compliance Alert - Expansion of the e-invoicing obligation scope in the public sector
Date: 2022-04-26

The Belgian government has announced a new mandate requiring suppliers to send e-invoices to public contracting authorities.

The Royal Decree of 9 March 2022 now obliged e-invoices to be sent to governmental institutions. These requirements were already applied in the Flemish and Brussels regions, with Wallonia expressing a preference for receiving e-invoices. However, the new legislation expands the scope of taxpayers to issue e-invoices to the contracting authorities.

The approach to implementing the new requirements will be based on contract values as follows:

  • October 2022: Public contracts and concessions with a minimum estimated value of EUR 215 000;
  • April 2023: Public contracts and concessions with a minimum estimated value of EUR 30 000;
  • October 2023: Public contracts and concessions with an estimated value of EUR 30 000 or below.

Contract values below EUR 3000 are exempt from these obligations.

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