New invoicing rules in Belgium

Council Directive 2001/115/EC of 20 December 2001, amending the Sixth Directive with a view to simplifying, modernizing and harmonizing the VAT invoicing rules must have been transported into the national legislation of all Member States on 1 January 2004. The authors analyse, from an EU and Belgian perspective, the effects of the new invoicing rules, and to what extent the new Directive achieved its goal.