The Belgian fiscal administration has issued guidance on the application of a “self-billing” system for value added tax (VAT) purposes. The Belgian self-billing rules enable a customer to issue an invoice in respect of the supplier, for supplies of goods and services to the customer. They apply to supplies in Belgium (regardless of the place of establishment of the supplier) and for supplies that, from a VAT standpoint, take place outside the EU and have been rendered by a supplier established in Belgium.
A VAT compliant ability to self-bill requires prior agreement between customer and supplier, and a formalized process for acceptance of the self-billing by the supplier. This acceptance can be explicit (e.g., a formal acceptance) or implicit (e.g., silent consent being assumed in the absence of a reaction by the supplier within a specified period).
