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When should you charge Belgian VAT?
You charge Belgian VAT when the transaction is taxable in Belgium and no exemption or reverse charge mechanism applies. This is the standard case for a domestic supply of goods in Belgium or a Belgian B2C sale located in Belgium for VAT purposes.
A foreign company can invoice a Belgian customer without being established in Belgium. If its flows are taxable in Belgium, however, it may need a Belgian VAT number in the format BE0123456789. EU businesses can often register directly, while non-EU businesses may need a liable representative or fiscal representative depending on their situation.
| Transaction | VAT on the invoice | Control point |
| Domestic supply of goods in Belgium | Belgian VAT in principle | Check whether Belgian VAT registration is required |
| Belgian B2C taxable sale | Belgian VAT in principle | Check place of supply and OSS treatment where relevant |
| Intra-Community B2B supply of goods | Exempt if conditions are met | Valid customer VAT number and transport evidence |
| Export outside the EU | Exempt if conditions are met | Customs export evidence |
| Intra-Community B2B service | Reverse charge in many cases | Place-of-supply rules and customer VAT number |
| Real estate work in Belgium | Specific rule possible | Belgian reverse charge between taxable persons under Royal Decree No. 1, Article 20 |
Which VAT rate applies on a Belgian invoice?
Belgium applies different VAT rates according to the real nature of the goods or services. The standard rate 21% covers most transactions. The reduced rates 12% and 6% apply only where the operation falls within a category allowed by Belgian VAT law.
| Rate | Common use | Watch point |
| 21% | Standard rate for most goods and services | Use it by default if no reduced rate is justified |
| 12% | Specific categories such as restaurant services or social housing under conditions | Check sector-specific conditions |
| 6% | Certain essential goods such as food, water or medicines | Do not rely on the commercial label alone |
| 0% | Targeted cases, including certain publications | Distinguish a zero rate from a VAT exemption |
The difficult part is not finding the Belgian VAT rate. It is proving why a reduced rate applies. During an audit, the tax authority looks at the substance of the supply, not the wording used in your product catalogue.
What mandatory details must appear on a Belgian invoice?
A Belgian invoice must identify the transaction, the parties, the taxable base, the VAT amount and the VAT regime applied. These details support either the VAT charged or the reason why no Belgian VAT appears on the invoice.
Include at least:
- a unique, chronological and continuous invoice number;
- the supplier's name and address;
- the supplier's VAT number;
- the invoice issue date;
- the date of supply of goods or services if different from the issue date;
- the customer's name, address and VAT number where required;
- a description of the goods or services;
- the currency used;
- unit price, quantity, taxable base, VAT rate and VAT amount;
- discounts, rebates or allowances;
- the reference to the exemption or VAT regime applied;
- the identity, address and VAT number of the liable representative where applicable;
- the wording "self-billing" where the customer issues the invoice on behalf of the supplier.
For a credit note, add the original invoice reference, the reason for the correction and, for returned goods, the return date and address.
Which VAT wording should you use?
The VAT wording must match the regime actually applied to the transaction. For B2B flows, the wording is often what protects the exemption or reverse charge treatment.
| Case | Wording to include |
| VAT franchise scheme | "Special scheme for small businesses - VAT not applicable" |
| Margin scheme | "Supply subject to the special margin scheme - VAT not deductible" |
| Intra-Community B2B service | "Reverse charge - VAT due by the recipient - Article 44 of Directive 2006/112/EC" |
| Real estate work in Belgium between taxable persons | "Reverse charge - VAT due by the co-contractor - Royal Decree No. 1, Article 20" |
| Intra-Community supply of goods | "VAT exemption - intra-Community supply - Article 39bis of the Belgian VAT Code" |
| ABC triangular supply | "VAT exemption - intra-Community triangular supply - Article 141 of Directive 2006/112/EC" |
| Export outside the EU | "VAT exemption - export outside the EU - Article 39 of the Belgian VAT Code" |
For an EC Sales List in Belgium, the invoice is not enough. Verify the customer's VAT number in VIES and retain transport or delivery evidence aligned with the EU Quick Fixes rules.
Is Peppol e-invoicing mandatory in Belgium?
invoicing in Belgium since 1 January 2026 for transactions between Belgian VAT-taxable businesses in scope. A PDF sent by email is no longer sufficient for those transactions.
The obligation concerns structured invoices exchanged directly between software systems through the Peppol network. Your accounting or billing tool must therefore be able to send and receive structured Peppol-BIS invoices.
| Case | Is Peppol B2B mandatory? |
| Belgian taxable supplier to Belgian taxable customer | Yes, unless an exception applies |
| Sale to a private individual | No for the outgoing invoice |
| Belgian business receiving supplier invoices | It must be able to receive structured e-invoices if in scope |
| Non-established taxable person without a fixed establishment in Belgium | No, according to official Belgian e-invoicing information, even if Belgian VAT registered |
| Transaction exempt under Article 44 of the Belgian VAT Code | Possible exception |
| Invoicing public authorities | Specific B2G rules apply, mandatory for many public contracts since 2024 |
Can you invoice in a foreign currency in Belgium?
A Belgian invoice can be issued in a currency other than EUR. If Belgian VAT is due, the VAT amount must still be shown in EUR on the invoice.
You also need to document the exchange rate used. In practice, companies rely on rates published by the National Bank of Belgium or on a consistent documented method. The key point is stability: do not change the conversion method from one invoice to the next without a documented reason.
What are the issue and retention deadlines?
Belgium VAT return by the 15th day of the month following the supply of goods or services. If goods are delivered on 10 March, the invoice must be issued by 15 April at the latest.
Invoices issued and received must be retained for 10 years from 1 January of the year following their issue date. For certain real estate documents, the retention period can reach 15 years.
Archiving must preserve invoice authenticity, integrity and readability. With Peppol, keeping a convenience PDF is not enough: retain the structured invoice and the audit-relevant data.
What should you check before sending a Belgian invoice?
Most Belgian invoicing errors are VAT qualification errors. Lock the VAT treatment first, then check the invoice wording and mandatory details.
Run these checks before sending:
- the Belgian VAT rate is justified;
- Belgian VAT is not charged where an exemption, export or reverse charge applies;
- the invoice includes the exact VAT wording supporting the absence of VAT;
- the EU customer's VAT number has been checked in VIES where required;
- transport evidence is retained for an intra-Community supply;
- Peppol is used where the Belgian B2B e-invoicing obligation applies;
- the invoice numbering sequence is chronological and continuous;
- the delivery date or service date is present where different from the issue date.
Eurofiscalis can help you qualify Belgian flows, configure compliant invoice templates, secure VAT wording and assess whether your company falls within the Belgian e-invoicing obligation.
FAQ
When should I charge Belgian VAT on an invoice?
Charge Belgian VAT when the transaction is taxable in Belgium and no exemption or reverse charge applies. This is common for a domestic Belgian supply or a Belgian B2C sale. Intra-Community supplies and exports can be exempt if the legal and evidence conditions are met.
Can a foreign company invoice a client in Belgium?
Yes. A foreign company can invoice a Belgian customer without a Belgian fixed establishment. Some flows still require Belgian VAT registration, often in the format BE0123456789. EU companies can usually register directly; non-EU companies may need a fiscal or liable representative.
What details are mandatory on a Belgian VAT invoice?
A Belgian VAT invoice must show the invoice number, supplier and customer identities, VAT numbers where required, issue date, supply date if different, description, currency, quantities, unit price, taxable base, VAT rate, VAT amount and the legal VAT regime or exemption reference.
Is Peppol mandatory for Belgian invoices?
Yes, for B2B transactions between Belgian VAT-taxable businesses in scope since 1 January 2026. The invoice must be structured and exchanged via Peppol. A PDF sent by email does not meet the requirement for covered transactions.
Are non-established taxable persons covered by Belgian Peppol e-invoicing?
Official Belgian guidance indicates that non-established taxable persons without a fixed establishment in Belgium are not subject to the B2B Peppol obligation, even if they hold a Belgian VAT number. The exact position should still be checked if the company has a Belgian presence.
Can I issue a Belgian invoice in USD or GBP?
Yes. A Belgian invoice can be issued in a foreign currency. If Belgian VAT is due, the VAT amount must be displayed in EUR and the exchange rate method should be documented and applied consistently.
What is the deadline to issue an invoice in Belgium?
The invoice must be issued no later than the 15th day of the month following the supply of goods or services. For example, goods delivered on 10 March must be invoiced by 15 April.
How long should Belgian invoices be retained?
Belgian invoices issued and received must be retained for 10 years from 1 January of the year following the issue date. Certain real estate documents may need to be retained for 15 years.
Countries concerned
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