{"id":36497,"date":"2024-02-22T20:00:21","date_gmt":"2024-02-22T14:30:21","guid":{"rendered":"https:\/\/www.tjc-group.com\/blogs\/update-the-belgian-parliament-approved-the-legislation-setting-out-a-b2b-e-invoicing-mandate\/"},"modified":"2025-05-12T19:16:48","modified_gmt":"2025-05-12T13:46:48","slug":"update-the-belgian-parliament-approved-the-legislation-setting-out-a-b2b-e-invoicing-mandate","status":"publish","type":"blog","link":"https:\/\/www.tjc-group.com\/fr\/blogs\/update-the-belgian-parliament-approved-the-legislation-setting-out-a-b2b-e-invoicing-mandate\/","title":{"rendered":"Mise \u00e0 jour : Le Parlement belge adopte la l\u00e9gislation sur le mandat de facturation \u00e9lectronique B2B"},"content":{"rendered":"\n

22 f\u00e9vrier 2024<\/h4>\n\n\n\n

Le Parlement belge a annonc\u00e9 que le projet de loi l\u00e9gif\u00e9rant sur la facturation \u00e9lectronique B2B<\/a> obligatoire en Belgique a \u00e9t\u00e9 publi\u00e9 au Journal officiel. Cela signifie que le mandat est pr\u00eat \u00e0 \u00eatre appliqu\u00e9 et adopt\u00e9 \u00e0 partir du 1\u1d49\u02b3 janvier 2026. Bien qu’une d\u00e9rogation de la Commission europ\u00e9enne (articles 218 et 232 de la directive de l’UE) soit encore n\u00e9cessaire, elle devrait \u00eatre conforme \u00e0 la ViDA.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Facturation \u00e9lectronique bas\u00e9e sur PEPPOL pour la Belgique<\/h2>\n\n\n\n

La strat\u00e9gie de facturation \u00e9lectronique interentreprises du pays comporte deux \u00e9tapes : 1) facturation \u00e9lectronique entre contribuables bas\u00e9e sur la structure PEPPOL – mod\u00e8le \u00e0 4 coins, 2) am\u00e9lioration avec contr\u00f4le continu des transactions (CTC) via pr\u00e9autorisation avec les autorit\u00e9s fiscales – mod\u00e8le \u00e0 5 coins.<\/p>\n\n\n\n

Dans un premier temps, le mod\u00e8le \u00e0 4 coins ne pr\u00e9voit pas de rapport direct au gouvernement ; toutefois, d’autres plateformes d’\u00e9change peuvent \u00eatre utilis\u00e9es d’un commun accord, \u00e0 condition qu’elles soient conformes aux exigences de l’UE. Avec le mod\u00e8le \u00e0 5 coins, la Belgique vise une planification strat\u00e9gique \u00e0 long terme, qui comprend un rapport \u00e9lectronique en temps r\u00e9el, rempla\u00e7ant le rapport annuel sur la liste des ventes. En outre, cela permettra de r\u00e9duire l’\u00e9cart de TVA<\/a> et la diff\u00e9rence entre la taxe pr\u00e9vue et la taxe collect\u00e9e. Selon l’UE, le dernier \u00e9cart de TVA belge pour 2023 est estim\u00e9 \u00e0 environ 2,5 milliards d’euros par an.<\/p>\n\n\n\n

L’objectif de la facturation \u00e9lectronique B2B en Belgique<\/h2>\n\n\n\n

La Belgique vise principalement \u00e0 synchroniser les plans de l’UE “VAT in the Digital Age” pour la norme de facturation \u00e9lectronique – EN 16931 – dans toute la r\u00e9gion afin de garantir l’interop\u00e9rabilit\u00e9. Dans le cadre du pilier de l’obligation de d\u00e9claration num\u00e9rique, l’UE pr\u00e9voit une obligation de facturation \u00e9lectronique structur\u00e9e et obligatoire pour les livraisons intracommunautaires \u00e0 partir de 2030.<\/p>\n\n\n\n

Le nouveau r\u00e9gime est toutefois limit\u00e9 aux soci\u00e9t\u00e9s \u00e9tablies en Belgique, aux filiales locales d’organisations \u00e9trang\u00e8res et aux entreprises non r\u00e9sidentes qui sont immatricul\u00e9es \u00e0 la TVA et disposent d’un \u00e9tablissement fixe dans le pays. Une mise \u00e0 jour importante dans ce projet de loi : les entreprises non r\u00e9sidentes devront accepter les factures \u00e9lectroniques de leurs fournisseurs r\u00e9sidents en Belgique pour toutes les fournitures domestiques.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Pour en savoir plus sur le ViDA de l’UE<\/a> ou pour toute question relative \u00e0 la facturation \u00e9lectronique, vous pouvez contacter nos experts<\/a> ici !<\/p>\n\n\n\n

<\/div>\n\n\n\n
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