Invoicing in Belgium

Belgian invoicing requirements

In Belgium, it is generally required for a taxable person to provide an invoice for each supply of goods and services to other taxable persons, non-taxable legal entities, and in some cases, non-taxable individuals for VAT purposes.

If a business fails to provide the necessary invoice this can result in government fines up to double the VAT owed.

Read all about invoicing in Belgium in our comprehensive guide.

vat guide Belgium information

Full VAT invoice

Invoices do not have to be issued when supplies are made to private individuals, except in a limited number of instances referred explicitly to in Royal Decree 1 of December 29, 1992. These include distance sales, vehicles supply, buildings and rights in immovable property, and supplies by wholesale companies.

Exempt supplies (other than those that are zero-rated) do not have to be invoiced.

Here is the underlying information an invoice must contain:

Full VAT invoice
  • Date of issue.
  • Unique sequential number identifying the invoice.
  • Customer’s VAT identification number (if the customer is liable for the tax on the transaction).
  • Supplier’s full name & address.
  • Customer’s full name & address.
  • Description of quantity & type of goods supplied or type & extent of services rendered.
  • Date of transaction or payment (if different from invoice date).
  • VAT rate applied.
  • VAT amount payable in EUR.
  • Breakdown of VAT amount payable by VAT rate or exemption.
  • Unit price of goods or services – exclusive of tax, discounts, or rebates (unless included in the unit price).

Selling in Belgium?

We offer an end to end VAT Compliance package

Electronic Invoicing in Belgium

While electronic invoicing is not mandatory in Belgium, businesses must use it when invoicing the government. This means that the government requires electronic invoices to be received and processed for all B2G (business-to-government) transactions.



Last Updated: 20/11/2023


The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

Interested in Belgian updates?

Subscribe to our Newsletter

Download the Belgian VAT Guide

* By downloading the guide you agree to subscribe to GVC’s monthly VAT newsletter

Contact GVC for you VAT Compliance in Belgium


Get the latest VAT information directly in your inbox and stay up to date with all VAT developments around the world.

You have Successfully Subscribed!