A Royal Decree from 9 March 2022, published in the Belgian Official Gazette, introduced the obligation for entrepreneurs to issue electronic invoices for the supplies based on government contracts and concession agreements. This obligation does not apply to public contracts and concessions with an estimated value that is less than or equal to EUR 3,000 excluding VAT.
Mandatory electronic invoicing will come into effect in phases depending on the value of the public contract (or concession) in the following order:
Phase 1: Invoices from a public contract with an estimated value equal to or higher than the European publication threshold, from 1 November 2022.
Phase 2: Invoices from a public contract with an estimated value equal to or greater
than EUR 30,000, from 1 May 2023.
Phase 3. Invoices for the other public contracts, from 1 November 2023 (with the exception of those below the aforementioned threshold of EUR 3,000 excluding VAT).