Invoicing clients in Belgium: mandatory mentions, VAT and invoice archiving rules

In brief

In Belgium, every B2B invoice must include at least 15 mandatory mentions such as your BCE enterprise number, the applicable VAT rate, and a unique sequential number. Invoices must be issued by the 15th of the month following the taxable event and retained for 7 years under Article 60 of the VAT Code. Peppol e-invoicing is progressively becoming mandatory for B2B exchanges in 2026.

Why an incorrect invoice costs you money in Belgium

A poorly drafted invoice is not just a formality: it can lead to a refusal of VAT deduction by your client, a tax adjustment during an audit by the General Administration of Taxation (AAFisc), or even penalties for failing to meet issuance deadlines. In Belgium, the applicable rules come primarily from the VAT Code (CVAT) and its implementing royal decrees. This guide gives you a comprehensive and up-to-date overview for 2026.

Mandatory mentions on every Belgian invoice

A valid Belgian invoice must contain, at minimum, the following elements:

• Issue date of the invoice

• Unique sequential number within a continuous series (no gaps, no repetitions)

• Supplier identity: full name or company name, full address, BCE enterprise number in format BE XXXX.XXX.XXX, and VAT number (BE XXXX.XXX.XXX) if VAT-registered

• Client identity: name, address, and VAT number if the client is a taxable person (B2B)

• Precise description of goods delivered or services rendered

• Quantity and unit price excluding VAT

• Applicable VAT rate and VAT amount per rate

• Taxable base (total excluding VAT) and total including VAT

• Payment due date (payment terms and deadline)

• IBAN and, if applicable, the structured communication reference (+++XXX/XXXX/XXXXX+++)

• Specific legal mentions depending on the case: reverse charge, exemption, franchise regime...

The absence of just one of these elements may be enough to invalidate the invoice in the eyes of the VAT auditor.

Legal mentions by type of transaction

Belgian VAT rates in 2026

The Belgian VAT Code provides four rates:

Note: the reduced 6% rate for residential renovation is subject to strict conditions (building age, private use, declaration by the client). When in doubt, consult the applicable VAT circular or request an advance ruling from the SPF Finances / FOD Financiën.

B2B vs B2C invoicing: the key differences

In B2B (VAT-registered client), an invoice is mandatory for every transaction and must state the client's VAT number. The client can deduct the VAT shown on the invoice (right of deduction).

In B2C (private non-taxable client), an invoice is in principle only required if the client requests it or if the law mandates it (distance contracts, certain tradesmen, regulated professions). However, most Belgian SMEs issue invoices systematically, which is good practice.

VAT charged to a private individual is always owed to the state, even if you forgot to mention it on the invoice. No reverse charge mechanism applies in B2C.

Invoicing foreign clients

Clients in the European Union (B2B intracom)

For a service rendered to a professional client established in another EU member state, the general rule is taxation at the customer's place of establishment (art. 21 §2 CVAT). You issue the invoice without Belgian VAT and mention the reverse charge. Your client declares and deducts VAT in their own country.

For an intra-Community supply of goods, the invoice is exempt subject to conditions (client's VAT number verified via VIES, cross-border transport proved). Report the transaction in your intra-Community listing (IC listing) filed with the SPF Finances / FOD Financiën.

Clients outside the EU (exports)

Exports are exempt at 0% provided you can produce the customs documents proving exit from EU territory (EX customs declaration). Keep these documents, as they may be requested during an audit.

The invoice issuance deadline

In Belgium, the general rule is that the invoice must be issued by the 15th of the month following the chargeable event (delivery of goods or completion of the service). Respecting this deadline matters: a late invoice can generate interest penalties and complicate your client's VAT deduction.

For advance payments, the invoice must be issued upon receipt of payment (VAT becomes due at that point).

Credit notes

A credit note (or debit note) is a corrective document that wholly or partially cancels or corrects an original invoice. It must:

• Explicitly reference the original invoice (number, date)

• Bear a sequential number in its own series

• State the reason for the correction (pricing error, goods return, discount granted after invoicing...)

• Include the same mandatory mentions as an ordinary invoice

On the VAT side: a credit note generates a VAT recovery (credit) for the issuer and a correction for the client. Never modify an already-issued invoice — always issue a credit note.

Peppol and e-invoicing in 2026

Belgium is aligning with the European directive on electronic invoicing. Peppol e-invoicing is progressively becoming mandatory for Belgian businesses in B2B exchanges. The Peppol network (Pan-European Public Procurement Online) guarantees secure and standardized transmission of electronic invoices between suppliers and clients.

In practice, a Peppol invoice is a structured XML file (UBL 2.1 or CII format) transmitted via a certified Peppol access point. It advantageously replaces the PDF sent by email, which has no automatic legal e-invoice status in Belgium.

Company Belgium's invoicing module supports issuing and receiving Peppol invoices, automatically verifying whether your client is registered on the network. All mandatory mentions are pre-filled from your profile and your client's BCE data.

Payment terms and late-payment interest

In Belgium, the Act of 2 August 2002 on combating late payment (implementing Directive 2011/7/EU) provides:

• Legal B2B payment term: 30 calendar days from receipt of the invoice (unless contractually agreed otherwise, max 60 days)

• In case of delay: automatic statutory interest (rate set twice yearly by the SPF Finances / FOD Financiën), with no prior formal notice required

• Fixed minimum compensation of €40 per unpaid invoice, plus reasonable recovery costs

Always include your payment terms on the invoice. If you manage many B2B clients, tracking due dates alongside CODA bank reconciliation prevents unpaid invoices from going unnoticed for weeks.

Invoice archiving: Belgian regulations

The 7-year rule

Article 60 of the VAT Code requires invoices to be retained for 7 years from 1 January of the year following their issuance. This obligation applies to both issued and received invoices.

Note specific exceptions:

• Fixed assets (buildings, machinery): the VAT revision period can reach 15 years for real estate, justifying longer retention of investment invoices

• Direct taxes (corporate tax, PIT): supporting documents for income and expenses must also be retained for 7 years (Article 315 ITC 92)

• Ongoing disputes: extend retention until final closure of the file

Authenticity, integrity and readability

Regardless of the archiving method (paper or electronic), you must be able to guarantee:

• Authenticity of origin: the issuer's identity is certain (qualified electronic signature, EDI, or equivalent business controls)

• Content integrity: the invoice has not been altered since issuance

• Readability: the invoice must remain legible throughout the retention period

For paper invoices, store them in a dry, light-free location in chronological order. For electronic invoices (PDF, Peppol XML), archiving in a secure system with access logging is required.

Electronic archiving: practical rules

Electronic archiving of invoices is permitted in Belgium, provided the following requirements are met:

• Immediate accessibility: in the event of a tax audit, you must be able to provide invoices without delay in a readable format

• Location: electronic invoices may be stored abroad (cloud), but you must notify the Administration if they are hosted outside the EEA, and guarantee permanent online access

• No alteration: the system must prevent any modification of archived files (e.g., WORM-mode storage or file hashing)

• Backup: a separate backup copy is strongly recommended

Company Belgium's invoicing module automatically archives every issued and received invoice, with timestamps and file hashing. Invoices remain accessible from the dashboard throughout the legal retention period and can be exported as PDF or XML at any time for a tax audit.

If you are also subject to corporate income tax prepayments, your archived invoices form the justification base for your deductible expenses — rigorous archiving makes annual tax return preparation much smoother.

Checklist before sending every invoice

A quick checklist to verify before every send:

Unique sequential number in the correct series

Issue date respecting the 15th-of-next-month deadline

Correct BCE enterprise number and VAT numbers (both supplier and client)

Sufficiently precise description of services

Correct VAT rate for the nature of the transaction

Consistent amounts: excluding VAT, VAT, and including VAT

IBAN and structured communication reference present

Special legal mention if applicable (reverse charge, exemption, franchise)

Payment terms stated

For online payment solutions, make sure your payment reference matches the structured communication on the invoice to facilitate automatic reconciliation.

If your annual turnover does not exceed €25,000, you may benefit from the Belgian VAT franchise scheme and issue invoices without VAT — an interesting option for self-employed individuals and small start-up SMEs.