Belgium: on its way to implement B2B e-invoicing

Marta Sowińska
May 17, 2022

On 11 May 2022 Belgium Chamber of Representatives published a draft law amending the law of 2 August 2002 on combating late payment in commercial transactions, as last amended by the law of 28 May 2019, in order to implement electronic invoicing between companies (B2B).

Based on the law proposal, companies (with the exception of micro-enterprises) will be obliged to send their invoices in electronic form as well as receive and process invoices electronically. The electronic invoices will need to be compliant with the European standard for electronic invoicing EN 16931-1:2017 and CEN/TS 16931-2:2017.

The law will come into effect on 1 January 2025, thereby ensuring that companies have adequate time to prepare for the transition.

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Author

Marta Sowińska

Marta Sowińska is a Junior Regulatory Counsel at Sovos. Based in Lisbon and originally from Poland, Marta earned a Bachelor’s degree in International and European Law from the Hague University of Applied Sciences in the Netherlands and has studied at the Beijing Normal University in China.
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