Belgian VAT invoices must be issued at the time of the taxable supply for non-taxable persons. For taxable customers, they may be issued by the 15th of the month following the supply. Invoices must be stored for seven years. As with all EU states, under certain conditions Belgium permits the use of electronic invoices.
Belgian invoice requirements
Invoices must contain at least the following basic information:
Date of issuance and of the transaction, if different
A unique, sequential number
VAT number of the supplier
Full address of the supplier and customer
Full description of the goods or services provided
Details of quantities of goods, if applicable
Unit prices, if applicable
Details of any discounts provided
The net, taxable value of the supply
The VAT rate(s) applied, and the amount of VAT broken out by rate
The gross, total amount of the invoice
Reference to the reverse charge if VAT is being paid by the recipient (B2B transactions)
The amount of VAT due must be expressed in EUR
A simplified invoice may be issued for goods or services below EUR125.
