• Service: Tax, Global Indirect Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 4/15/2014

Belgium - VAT guidance on e-invoicing 

April 15: Belgian value added tax (VAT) authorities published new guidance on “e-invoicing.”

The guidance—Circular Letter 14/2014 (4 April 2014)—provides:

  • An overview of the historical background of Belgian VAT law
  • Rules for e-invoicing and guidelines regarding the implementation of an e-invoicing and/or archives system

Non-compliance with these rules can jeopardize the right to deduct input VAT, e.g. if acceptance of e-invoicing cannot be proven. The VAT authorities therefore recommend drafting a specific agreement on e-invoicing or integrating a provision on e-invoicing into a written contractual agreement.

Read an April 2014 report prepared by the KPMG member firm in Belgium: New circular letter on e-invoicing published

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