In a recent series of discussions, stakeholders have addressed the complexities surrounding E-Invoicing obligations, particularly concerning non-established entities operating in Belgium. As outlined in the current EU VAT Directive, E-Invoicing is primarily required for domestic transactions between established parties. However, Belgium has implemented additional regulations mandating that even non-established entities must receive E-Invoices, creating challenges for pan-European harmonization and increasing costs for multinational corporations.
During a recent seminar, it was suggested that non-established entities may be exempt from this obligation, which is viewed as a temporary measure until the full implementation of electronic reporting by 2028. This development has prompted calls for formal clarification on the status of non-established entities regarding E-Invoicing requirements.
The discussions underscored the urgent need for clarity to prevent unnecessary costs and implementation complications for businesses both in Belgium and across Europe.
