Skip to content

Belgium

Policy module: src/events/compliance/policies/be.py (BelgiumPolicy, using B2BEInvoicingMixin with the default b2b_buyer_scope = DOMESTIC).

Issue: #1066

Status

Restricted: domestic B2B attendee invoices blocked for organizers established in Belgium.

Since 1 January 2026, invoices between Belgian VAT-liable enterprises must be structured electronic invoices (EN 16931, Peppol BIS by default) exchanged over Peppol. A PDF is no longer a valid invoice for these transactions. B2C invoices are not covered.

What Revel does

  • Attendee invoicing can be enabled. HYBRID and AUTO are not refused for Belgian organizations.
  • Domestic B2B invoices are skipped. For organizers established in Belgium, invoice generation, issuing an existing draft (including drafts created before the gate) and credit notes are skipped only when the buyer's VAT ID starts with BE and VIES confirmed it as valid at checkout or could not be reached. A VAT ID that VIES rejected (a typo, a made-up number) makes the buyer a consumer, who gets Revel's invoice as usual. The organizer must issue that invoice through Peppol with its own e-invoicing software.
  • Consumers and cross-border business buyers still receive Revel's PDF invoice.
  • Skipped documents are recorded (#1091). Each skipped invoice or credit note is stored with the buyer, amounts, VAT breakdown and the policy's reason. The owner sees them under Documents to issue yourself (GET /organization-admin/{slug}/skipped-fiscal-documents) and marks each one done with the number from its own system (POST …/{id}/resolve). The ticket list flags those sales (invoice_skipped), and the revenue report has an Documents to issue yourself sheet.
  • Foreign organizers' events held in Belgium are not affected: the Peppol mandate excludes suppliers not established in Belgium.
  • Online and offline payments are not restricted.
  • The common ticket content applies.
  • Law of 6 February 2024 and VAT Code art. 53, §2bis: structured e-invoicing between Belgian VAT-liable enterprises for invoices issued from 1 January 2026. B2C is excluded; small enterprises under the franchise scheme are not. FAQ, mandate, when it applies
  • Registered cash register (GKS): horeca only, not relevant to online ticketing. FOD Financiën

Open questions

  • Penalty amounts and any start-of-2026 tolerance period were not found on official pages.
  • The royal decree implementing art. 53 §2bis was not retrieved.
  • Edge cases: Belgian non-profits registered for VAT only for intra-EU acquisitions, or partially liable.
  • Whether domestic B2B ticket sales are common enough to justify a full Peppol integration.
  • The 2013 anti-touting law restricts resale above face value; not re-verified.

Later layers

  • Full Peppol support: EN 16931 / Peppol BIS Billing 3.0 UBL invoices and credit notes sent through a Peppol Access Point, with participant lookup and delivery tracking.
  • Flagging skipped sales so organizers can find them in their exports. Done in #1091.

See #1066.