e-Invoicing
As of January 1, 2017, the Flemish Government requires electronic invoices from its suppliers.
Some exceptions to
e-invoicing exist. It is, in fact, not compulsory in the following cases:
- The supplier is a micro-business which invoices for contracts whose amount is less than €8,500 excluding VAT. When can a business be described as a "micro-business"? A list itemises all businesses in Belgium who have this status.
- The invoice is not the starting point for payment (credit card, cash payment, pro-forma invoice).
- When an authority invoices another authority.
- Invoices issued by private individuals.
- Declarations.
- Receivables.
Source: Vlaamse Overheid
Associated areas of specialisation: Public administration and legal texts