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Belgian Invoice Requirements

Last updated: 2026-03-01

Sources:financien.belgium.be

Belgian Invoice Requirements

Last updated: 2024-05-22 | Sources: FOD Financiën — Boekhouding en facturering, FOD Financiën — Btw-plicht

Mandatory Fields

Under the Btw-wetboek (VAT Code, Article 5 of the Royal Decree No. 1), every factuur (invoice) must include:

  • Factuurdatum (invoice date)
  • Volgnummer (sequential invoice number) — unique, continuous
  • Name, address, and btw-identificatienummer (VAT identification number) of the supplier
  • Name and address of the buyer
  • Btw-identificatienummer of the buyer (for B2B transactions within Belgium and intra-EU)
  • Ondernemingsnummer (enterprise number, BCE/KBO) of the supplier
  • Description of the goods delivered or services rendered
  • Quantity and nature of goods, or extent of services
  • Datum van levering (date of supply/service) if different from the invoice date
  • Btw-tarief (VAT rate) per line
  • Btw-bedrag (VAT amount) per rate
  • Price per unit excluding VAT
  • Total amount excluding VAT (totaal excl. btw)
  • Total amount of VAT (totaal btw)
  • Total amount including VAT (totaal incl. btw)
  • Any korting (discount) or creditnota (credit note) reference
  • Payment terms

Registration Numbers

Ondernemingsnummer (enterprise number): Issued by the Kruispuntbank van Ondernemingen (KBO) / Banque-Carrefour des Entreprises (BCE). Format: BE 0XXX.XXX.XXX (10 digits prefixed with BE 0). Example: BE 0123.456.789. Must appear on all invoices and business correspondence.

Btw-identificatienummer (VAT identification number): Same as the enterprise number but formatted as BE 0XXX.XXX.XXX. Used for intra-EU transactions and registered with VIES.

VAT Rates

Rate Percentage Applies to
Normaal tarief (standard rate) 21% Most goods and services
Verlaagd tarief (intermediate reduced rate) 12% Social housing, restaurant and catering services, certain energy products
Verlaagd tarief (reduced rate) 6% Basic necessities (food, water, medicines, books, newspapers), passenger transport, hotel accommodation, renovation of private dwellings (>10 years old)
Vrijstelling (exempt) 0% Intra-EU supplies, exports, certain medical and educational services

Intra-EU Invoice Requirements

For intra-EU B2B supplies:

  • Both supplier's and buyer's VAT identification numbers must appear
  • Reference to the exemption: "Vrijgesteld van btw — intracommunautaire levering" or "Exemption TVA — livraison intracommunautaire"
  • For reverse charge: "Btw verlegd" / "Autoliquidation de la TVA"

Exemptions and Small Business Scheme

Forfaitaire regeling (flat-rate scheme): Available for certain professions (market traders, farmers) with simplified VAT obligations.

Vrijstellingsregeling (exemption scheme): Small businesses with annual turnover below €25,000 can opt for VAT exemption. They:

  • Do not charge VAT on invoices
  • Must mention: "Vrijgesteld van btw op grond van artikel 56bis van het Btw-wetboek" / "Régime de la franchise de taxe — article 56bis du Code de la TVA"
  • Cannot deduct input VAT

Note on Cross-Border Exemption (SME Scheme): Since January 1, 2025, Belgian-established taxpayers can utilize the VAT exemption (SME scheme) in one or more other EU member states. This measure is expected to be fully implemented soon.

B2B E-Invoicing Mandate

Important: Since January 1, 2026, structured e-invoicing is mandatory for domestic B2B transactions in Belgium. PDF invoices are no longer legally valid for B2B between Belgian businesses. See the separate E-Invoicing document for details.

PDF invoices remain valid for:

  • B2C transactions
  • Cross-border transactions (subject to receiving country's requirements)
  • Invoices to/from non-Belgian parties

Retention Period

Invoices must be retained for 7 years (Article 60 of the Btw-wetboek) from January 1 of the year following the invoice date.

Language Requirements

Belgium has three official languages. Invoices should be issued in the language of the region where the business is established:

  • Vlaams Gewest (Flemish Region): Dutch
  • Région wallonne (Walloon Region): French
  • Région de Bruxelles-Capitale (Brussels): Dutch or French
  • Deutschsprachige Gemeinschaft (German-speaking Community): German

However, B2B parties can agree on any language.

Recent Updates

  • 2026-01-01: Mandatory B2B e-invoicing via Peppol went into effect for domestic transactions.
  • 2025-07-01: Law on mandatory B2B e-invoicing published in the Belgisch Staatsblad / Moniteur belge.
  • 2025-01-01: Introduction of the SME scheme allowing Belgian small businesses to apply VAT exemption in other EU member states.
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