As of January 1, 2022, e-invoices will be the preferred mode for B2G transactions in the Wallonia region. PDF and Word invoices will no longer be accepted. Using the Mercurius e-invoicing platform, taxpayers can submit their e-invoices manually or by sending them through the Peppol network.

A B2G invoice must contain an invoice reference, a date, a VAT number, and an account number for the supplier. Similarly, a Bank Identity Statement must be included on the invoices if the issuer's bank account details are not found in the new Wallonia database.
B2G transactions are already subject to this obligation in the Flanders region.
Among other things, Belgium will phase in e-invoicing for B2B transactions according to its Finance Policy Note for 2022. A Peppol standard may be used in the format. Implementation is expected to take place as follows:
  • Phase 1: Mid-2023 for large businesses with establishments in Belgium.
  • Phase 2: Autumn of 2023 for mid-size businesses; and
  • Phase 3: 2024 for small businesses.
According to a new decree issued by the Belgian Parliament on March 9, 2022, public bodies' suppliers will have to send electronic invoices to them. Based on the contract value excluding VAT with the public body E-invoices will be issued according to the following implementation schedule:
  • November 1, 2022: Equal to or greater than EUR 215,000
  • May 1, 2023: Equal to or greater than EUR 30,000
  • November 1, 2023: Below EUR 30,000 but above EUR 3,000
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