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.
Need a fiscal representative in Belgium?
Non-EU businesses selling in Belgium will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
Need help with your Belgian VAT compliance?
Researching Belgian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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