Which Belgian VAT regime changes your invoice
In plain Belgian terms: what your invoice must say for standard VAT, reverse charge, exemption, or intra-Community supply, so the buyer can book it without guessing.
Updated
- Belgium
Pick the regime before you bill
Your VAT regime is not a layout choice. It decides whether you charge VAT, who accounts for it, and which wording must appear on the invoice. Get that wrong and the buyer’s accounts team (and Peppol validation) will struggle, even if the PDF “looks fine”.
This page is a practical pre-send guide for Belgian B2B invoices. It is not tax advice. Borderline cases (mixed works, place of supply, franchise) belong with your accountant or FPS Finance.
Regime → what the invoice must say
| Your situation | Regime | What the invoice must show |
|---|---|---|
| Domestic sale at 21%, 12%, or 6% | Standard | VAT charged and split by rate: taxable base, rate, and VAT amount for each rate |
| Customer must self-account (typical: construction co-contractant / medecontractant) | Reverse charge | No VAT charged; clear reverse-charge / co-contractant wording; customer’s Belgian VAT number |
| Supply is VAT-exempt, or you invoice under the small-business franchise | Exempt / franchise | No VAT charged; short text on why (exemption nature or franchise wording). Do not use reverse-charge wording |
| Goods B2B to another EU country, buyer has a valid EU VAT number | Intra-Community | No Belgian VAT charged (when conditions are met); buyer’s EU VAT number; wording that it is an intra-Community supply |
Services and place-of-supply rules differ. Not every cross-border invoice is an intra-Community goods supply. Franchise is not reverse charge: never recycle co-contractant wording on a franchise invoice.
For construction reverse charge in more detail, see Construction reverse charge. For the full field checklist that applies to every regime, see Mandatory legal mentions.
Keep the story consistent
Before you send (PDF or Peppol):
- Every line matches the commercial reality (mixed regimes need separate lines).
- Bases and VAT amounts add up to the document totals.
- The buyer’s VAT number is present when reverse charge or intra-Community applies.
- The readable mention and the tax treatment in your software say the same thing.
| Mistake | What goes wrong |
|---|---|
| PDF says “co-contractant”, lines still charge 21% | Buyer books VAT you never charged |
| Intra-Community without buyer EU VAT number | Wrong treatment and reporting risk |
| Exempt supply described as intra-Community | Wrong listings and deduction logic |
| Franchise text with reverse-charge marking | Customer self-accounts VAT that was never due that way |
- Co-contractant (medecontractant)
Belgian reverse-charge style rule (especially construction) where the customer accounts for VAT. The invoice must state this and must not charge VAT on those lines.
If you sell under exemption or franchise
You may still need to receive structured invoices from VAT-liable suppliers. That posture is covered in VAT exemption and receiving Peppol invoices.