Who must comply?
All VAT-registered businesses established in Belgium that issue invoices to other Belgian VAT-registered businesses - regardless of company size.
Who is exempt?
B2C transactions - invoices to private individuals are not covered by the mandate
VAT-exempt entities - businesses making only exempt supplies under Article 44 of the Belgian VAT Code (certain financial, healthcare, and educational institutions)
Flat-rate (forfait) taxpayers - exempted until 2028
Non-resident taxpayers - foreign companies with a Belgian VAT number but no establishment in Belgium
Cross-border B2B transactions - excluded until the EU-wide mandate takes effect on 1 July 2030
Not sure if you're exempt? The default rule is: if you're VAT-registered and established in Belgium, and your customer is too, you must use e-invoicing for that transaction. Exemptions are narrow and specific.
Source: einvoice.belgium.be - General Questions B2B
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