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Legal Framework for Electronic Invoice in Belgium
In Belgium, the legal framework for electronic invoicing is primarily governed by EU law and national Belgian regulations. Below are the most relevant provisions and regulations concerning the issuance and receipt of electronic invoices:
1. EU VAT Directive (2006/112/EC)
The EU VAT Directive (2006/112/EC) forms the basis for electronic invoicing regulations in EU member states, including Belgium. Key aspects of this directive include:
- Article 232: Electronic invoices are legally recognized as long as their authenticity (i.e., the identity of the issuer) and integrity (i.e., the content of the invoice) are ensured using appropriate procedures.
- The directive encourages member states to facilitate access to electronic invoicing and define technical requirements for electronic documents.
These provisions have been transposed into Belgian VAT law.
2. Belgian VAT Act (Wetboek van de Omzetbelasting)
The Belgian VAT Act implements the EU requirements for electronic invoicing. Key provisions include:
- Article 53: Electronic invoices are accepted if their authenticity and integrity are ensured through methods such as electronic signatures or controlled access systems.
- Authenticity ensures that the invoice is issued by the claimed issuer.
- Integrity ensures that the content of the invoice remains unchanged after issuance.
- Validation of electronic invoices can be achieved through various methods such as:
- Electronic signatures
- EDI (Electronic Data Interchange) systems
- Exchange of structured data through approved channels.
3. Belgian Administrative Regulations (FOD Financiën)
The Belgian tax authority (FOD Financiën) provides specific rules and guidelines on electronic invoicing, focusing on:
- Electronic signatures and EDI: The two primary methods for ensuring the authenticity and integrity of electronic invoices.
- Acceptance of multiple formats: Electronic invoices can be submitted in formats such as PDF, XML, EDI, and others, provided they meet the standards for authenticity and integrity.
4. EU Regulation on Electronic Invoicing (2014/55/EU)
Although this regulation primarily applies to public procurement, it has influenced the broader acceptance of electronic invoices in Belgium, particularly in transactions involving public authorities. The regulation requires public entities to accept and process electronic invoices.
5. Data Protection and Security
Data protection laws, particularly the General Data Protection Regulation (GDPR), play a critical role in electronic invoicing. Companies must:
- Ensure the confidentiality and security of sensitive invoice data during transmission and storage.
- Implement encryption and secure communication protocols to prevent unauthorized access.
6. Practical Aspects and Requirements
- The start date remains confirmed as January 1, 2026.
- Transmission method: Peppol continues to be the “recommended” transmission method, but other digital transmission methods are allowed, such as EDI and portals. However, email is not permitted.
- Invoice structure: The approved formats are Peppol BIS 3.0 or 4.0 (version 4.0 is expected to be introduced in 2025). Other structures compliant with EN 16.931-1 and CEN/TS 16.931-2 will also be permitted, but only if both parties agree.
- Self-billing remains allowed, but both the supplier and the customer must give their consent.
- Archiving Obligations: Like paper invoices, electronic invoices must be archived for 7 years in Belgium. They must remain:
- Accessible
- Unalterable
- Securely stored to allow retrieval upon request by tax authorities.
- Electronic Signatures: While not mandatory if other systems ensure authenticity and integrity, electronic signatures can reinforce legal validity, particularly in large-scale or sensitive transactions.
7. Conclusion
- In Belgium, electronic invoicing is legally recognized as long as it meets the requirements for authenticity and integrity. The key legal foundations for electronic invoicing include the EU VAT Directive, the Belgian VAT Act, and specific guidelines issued by the Belgian tax authorities. Companies adopting electronic invoicing should ensure compliance with security standards, data protection laws, and archiving requirements to maximize the benefits of digitization while adhering to regulatory obligations.