Shortly after the UK announced the new rules on einvoicing, the Belgian VAT authorities issued Circular Letter 14/2014 of April 4, 2014. And it won’t come as a surprise that this new einvoicing rules neatly follow the EU Directive. So, the letter provides comments regarding the conditions of e-invoicing and guidelines regarding the implementation of e-invoicing and archiving.
Very important: VAT authorities will not provide confirmation that a certain business control framework provides all the necessary guarantees with regard to the authenticity, integrity and readability of invoices. It is the responsibility of the taxpayer to determine whether sufficient documentation is available.
Read more about it on the website of KPMG. The Circular Letter can be found here (in Dutch) and here (translated in English).
Cláudia Wada on