Belgian VAT invoice requirements
Date of issuance and storage of Belgian invoices
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.
Latest Belgian news
January 25, 2019
The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.
January 09, 2019
The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.
December 28, 2018
Following agreement by EU member states to permit cutting the VAT rate on e-books and online journals to match the reduced/zero rating permitted on their paper-based equivalents, the following countries have already announced reductions...
- Czech Republic
- United Kingdom