How to invoice in Belgium
Belgium operates a trilingual tax system with distinct regional rules. Between TVA, BTW, and MwSt. across its three language communities, getting invoicing right requires knowing which rules apply where.
Why Belgian invoicing rules matter
Belgium sits at the crossroads of European commerce. Its federal tax system is managed by the SPF Finances / FOD Financiën, but the country's three official languages (French, Dutch, German) mean that terminology and administrative practices vary by region. Invoices must meet strict content requirements under the Belgian VAT Code (Code de la TVA / BTW-Wetboek). An incomplete invoice prevents your client from deducting input VAT, which creates friction in the business relationship. With mandatory Peppol e-invoicing for public sector contracts and a growing push toward B2B digital invoicing, Belgium rewards businesses that keep their invoicing processes clean and current.
Key tax and invoicing facts
Required invoice fields in Belgium
- Full name and address of the supplier
- Full name and address of the customer
- Your TVA/BTW number (format: BE 0XXX.XXX.XXX)
- Your BCE/KBO enterprise number
- The customer's TVA/BTW number (for B2B transactions)
- A unique, sequential invoice number
- Invoice issue date
- Date of supply or service completion
- Detailed description of goods or services
- Quantity and unit price (net) per line item
- Applicable TVA/BTW rate per line item (21%, 12%, 6%, or 0%)
- Net amount, TVA/BTW amount, and gross total per rate
- Any applicable exemption reference (e.g. Article 39bis for intra-EU supplies)
- Payment terms and bank details (IBAN, BIC)
Invoicing guides for neighboring countries
Questions
Do I need to register for TVA/BTW in Belgium?
If you carry out taxable economic activities in Belgium, you must register for TVA/BTW with the SPF Finances / FOD Financiën. There is no small business exemption threshold like in some EU countries. However, Belgium offers a simplified VAT regime (forfaitaire regeling) for certain small businesses with annual turnover below 25,000 EUR.
What is the BCE/KBO number?
The BCE (Banque-Carrefour des Entreprises) or KBO (Kruispuntbank van Ondernemingen) is Belgium's central business register. Every business gets a unique 10-digit enterprise number upon registration. It serves as the basis for your TVA/BTW number and must appear on all commercial documents.
Is e-invoicing mandatory in Belgium?
For invoices to Belgian federal government agencies, Peppol e-invoicing has been mandatory since 2024. Regional governments in Flanders and Wallonia also require electronic invoicing. For B2B transactions, mandatory e-invoicing is expected to roll out in 2026, aligning with the broader EU ViDA framework.
In what language should I issue invoices in Belgium?
Belgian law does not mandate a specific invoice language. In practice, you invoice in the language of the region where your client is based: Dutch for Flanders, French for Wallonia, and either for Brussels. For government contracts, the language of the contracting authority applies. International invoices are typically in English or the agreed-upon language.
How long must I keep invoices in Belgium?
7 years for standard business invoices, counting from January 1 of the year following the invoice date. For invoices related to immovable property, the retention period extends to 15 years. Digital storage is accepted provided the invoices remain readable, complete, and unaltered.
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