Belgium implements new EU VAT invoice directive

Fri 28th Dec 2012

Belgium has approved the adoption of a new VAT Bill designed to implement the requirements of the European Union’s VAT Directive.

The Bill, which comes into force on 1 January 2013, covers the following issues:

  • The disclosure requirements for invoices
  • Contents of invoices
  • Requirement to store invoices for at least seven years
  • Requirement to issue intra-community supply invoices within 15 days of the end of the reporting period
  • Processes for the ensuring the authenticity and control of electronic invoices.

Belgium follows many other countries, including Germany and France, in implementing the Invoice Directive.  All countries which are members of the EU must incorporate the VAT Directives into their local legislation.

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