E-Invoicing in Benelux: A Quick Overview

The widespread use of e-invoices in the Benelux is a testament to the region's efforts to streamline business processes and create a more efficient and sustainable economic landscape.

With increasing government support and private sector initiatives, the adoption of e-invoicing in the Benelux is poised to grow, further strengthening the region's position as a leader in digital transformation.

To fast-track the adoption and implementation of e-invoicing, Belgium and the Netherlands have kickstarted mandatory B2G electronic invoicing.

While using e-invoices for B2B companies and businesses is still voluntary, players in this sector can reap massive benefits by adopting e-invoicing.

Unimaze has closely followed the advancements in e-invoicing in the Benelux region. Here’s the latest.

Electronic invoicing in Belgium is a story of contrasts, with some regions ahead of the curve and others taking a more gradual approach.

Flanders leads the pack in e-invoicing advancement, but every federal and regional administration must be ready to accept digital bills.

The Council of Ministers called for mandatory e-invoicing by the Federal government in January 2020. The rollout began with an exclusive group of suppliers with tender contracts exceeding 135,000 Euros.

The e-invoicing mandate currently applies to suppliers of centralized agencies in Brussels, Flanders, and Wallonia, but is expanding to encompass all suppliers of public institutions nationwide. The adoption will be a gradual process tailored to the size of the public contracts.

The Federal Government's hub of e-invoicing, Mercurius, is seamlessly connected to the Peppol network in its latest iteration, the Peppol BIS 3.0 format.

All government organizations have a direct connection to Mercurius to receive invoices. Public administrations can connect using their unique Peppol ID or alternative methods, such as partnering with a Peppol access point provider like Unimaze.

Digital signatures are unnecessary, but invoices must be archived on file for 7 years.

While using electronic invoices for B2B transactions is optional, the federal government has declared its intention to make it mandatory.

A centralized platform's implementation timeline and details have not yet been disclosed, though a phased adoption process is expected.

In 2017, the Dutch government imposed a directive requiring all public entities to transact through digital invoicing.

The government requires central public organizations and consolidating authorities to accept and manage electronic invoices.

Vendors with agreements dated after 2021 are obligated to send digital invoices, while those with pre-2021 contracts may opt for electronic invoicing.

The central public organizations are seamlessly connected to the centralizing Digipoort platform, which is a part of the expansive Peppol network.

Currently, suppliers send their electronic invoices in Peppol BIS 3.0 format.

Unimaze has partnered with the Dutch Peppol Authority, Nederlandse Peppolautoriteit (NPA), to provide e-invoicing services in the Netherlands.

Dutch businesses can leverage innovative electronic invoicing solutions to send and receive invoices through the Peppol network.

On December 13, 2021, the Luxembourg government released a landmark national regulation, launching the phased-in mandate for companies to send e-invoices to government institutions via the Peppol network. The rollout will be gradual, based on the size of the company, with deadlines as follows:

Large companies must adhere to mandatory B2G e-invoicing on May 18, 2022, while medium-sized companies must follow suit on October 18, 2022. On the other hand, small companies have until March 18, 2024, to comply with mandatory B2G e-invoicing.

Businesses must use the Peppol-BIS 3.0 standard through the PEPPOL network to send electronic invoices.

The Ministry of Digitalization and the Government IT Center (CTIE) lead the charge in crafting the e-invoicing framework. The government aims to make it easy for companies with low invoice volume to issue e-invoices manually via a user-friendly website and web form.

For digital reporting compliance, the Luxembourg tax authority may require companies to furnish the FAIA electronic file, which holds their accounting information, if an audit is performed.