What is EN16931?
EN16931 is the European standard for electronic invoicing, which defines the key elements of an invoice. This standard is available free of charge on the following website: https://www.nbn.be/en: EN16931-1 and EN16931-2. It defines the meaning of the information on the invoice and the rules to be followed in order to draw up a valid invoice.
What is Peppol?
Peppol is a set of rules and an open network ensuring that systems can easily exchange structured documents (such as electronic invoices) with each other. Network participants should at least be able to receive the “Peppol-BIS” document type. Peppol-BIS is an application of standard EN16931. For more information: All you need to know about Peppol (belgium.be).
Useful links
- Law of 06.02.2024 amending the Value Added Tax Code and the Income Tax Code 1992 as regards the introduction of the electronic invoicing obligation (Dutch - French)
- Find out more about electronic invoicing in general
- Find out more about electronic invoicing to public authorities (Dutch - French)
- Circular AAF No. 02/2013 of 23.01.2013 (Dutch - French)
- Circular AGFisc No. 14/2014 of 04.04.2014 (Dutch - French)
- Directive 2010/45/EU
- Article 53 of the VAT Code (Dutch - French - German)
- Article 60 of the VAT Code (Dutch - French - German)
