| 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:
- November 2022: Public contracts and concessions with a minimum estimated value of EUR 215 000;
- May 2023: Public contracts and concessions with a minimum estimated value of EUR 30 000;
- November 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.