Mandatory legal mentions on Belgian invoices
Plain checklist of what a Belgian VAT invoice must show: parties, VAT numbers, dates, lines, tax breakdown, totals, and continuous numbering.
Updated
- Belgium
One checklist before every send
A Belgian invoice is VAT evidence, not only a payment request. Missing mentions can block the buyer’s deduction and attract FPS Finance questions. Peppol changes how data travels; it does not shrink what must be documented.
Use this checklist whether you send a PDF, Peppol, or both. Document roles (quote vs invoice vs credit note): Invoice, credit note, and quote.
Mandatory mentions checklist
Check these before every send:
| # | Mention | What “good” looks like |
|---|---|---|
| 1 | Supplier identity | Legal name and full address (CBE-registered name for companies) |
| 2 | Customer identity | Name and address for B2B (and whenever VAT treatment depends on the buyer) |
| 3 | Supplier VAT number | Belgian BE0xxx.xxx.xxx when you are VAT-liable |
| 4 | Customer VAT number | When required (intra-Community, reverse charge / co-contractant, certain works, and similar cases) |
| 5 | Supply description | Clear lines: nature, quantity/unit, net unit prices |
| 6 | Invoice date | Issue date |
| 7 | Supply / tax point date | If different from the issue date; it drives the VAT period |
| 8 | Due date | Usual B2B practice |
| 9 | Taxable amount, VAT, total payable | Unambiguous; EUR for most domestic deals |
| 10 | VAT by rate | Base + VAT per rate (21 / 12 / 6 / 0 / exempt…) plus short legal wording when a special regime applies |
| 11 | Continuous invoice number | Unique, sequential, no unexplained gaps |
Credit notes need the same quality of party, tax, and total data, plus a clear reference to the original invoice.
Special regimes change wording and whether you charge VAT. Map them with Belgian VAT regimes and, for construction, Construction reverse charge.
Numbering and corrections
Once a number is issued (especially after Peppol delivery), treat it as frozen. Fix mistakes with a credit note in its own sequence, not by silent edit or renumbering. Rules: Invoice numbering in Belgium.
Often useful (not a substitute for the core)
- Purchase order or contract reference (matching)
- IBAN, BIC, structured communication (OGM)
- Legal form and enterprise number
- Justification when a reduced rate applies
Quick pre-send smoke test
- Core checklist complete on the readable invoice
- Parties, VAT IDs, dates, lines, and totals agree across PDF and structured send (if both)
- Per-rate bases and VAT amounts add up to document totals
- Next number in the continuous sequence; credit note linked if correcting
- Special-regime wording matches how VAT is (or is not) charged
- Tool validation clean before submit
- Legal mentions
Mandatory information on a Belgian VAT invoice so the document supports tax evidence, deduction, and audit.