Belgium: invoice requirements and VAT rates
Belgium has rates of 21 %, 12 % and 6 %, plus a zero rate for a few supplies. Since 1 January 2026 domestic B2B invoices must be structured e-invoices sent over Peppol.
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Rates last checked on 15 October 2026. Main legal basis: Belgian VAT Code, art. 53 and Royal Decree No. 1.
Open the invoice generator for Belgium
BTW / TVA rates
| Rate | Type | Typical use |
|---|---|---|
| 21 % | Standard | |
| 12 % | Reduced | Items in table B of Royal Decree No. 20, such as social housing |
| 6 % | Reduced | Items in table A of Royal Decree No. 20, such as books and periodicals |
Fields an invoice must show
The checklist in the generator applies these. Each requirement names its legal basis. Amounts are in EUR by default.
| Field | Basis | When |
|---|---|---|
| Invoice date | Belgian VAT Code; Directive 2006/112/EC, Art. 226(1) | Always |
| Invoice number | Belgian VAT Code; Directive 2006/112/EC, Art. 226(2) | Always |
| Seller tax ID | Belgian VAT Code; Directive 2006/112/EC, Art. 226(3) | Always |
| Customer tax ID | Belgian VAT Code; Directive 2006/112/EC, Art. 226(4) | When the customer accounts for the tax (reverse charge) |
| Seller name | Belgian VAT Code; Directive 2006/112/EC, Art. 226(5) | Always |
| Seller address | Belgian VAT Code; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer name | Belgian VAT Code; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer address | Belgian VAT Code; Directive 2006/112/EC, Art. 226(5) | Always |
| Description of every line | Belgian VAT Code; Directive 2006/112/EC, Art. 226(6) | Always |
| Quantity of every line | Belgian VAT Code; Directive 2006/112/EC, Art. 226(6) | Always |
| Date of supply | Belgian VAT Code; Directive 2006/112/EC, Art. 226(7), when it differs from the issue date | Check; depends on the sale |
| Unit price of every line | Belgian VAT Code; Directive 2006/112/EC, Art. 226(8) | Always |
| Tax rate of every line | Belgian VAT Code; Directive 2006/112/EC, Art. 226(9) | Always |
| Tax amount | Belgian VAT Code; Directive 2006/112/EC, Art. 226(10) | Always |
| Reason for exemption | Belgian VAT Code; Directive 2006/112/EC, Art. 226(11) | When a line is exempt |
| Reverse-charge wording | Belgian VAT Code; Directive 2006/112/EC, Art. 226(11a) | When the customer accounts for the tax (reverse charge) |
| Total amount | Belgian VAT Code; Directive 2006/112/EC, Art. 226(8)-(10) | Always |
| Tax amount in local currency | Belgian VAT Code; Directive 2006/112/EC, Art. 230 | When the invoice is not in EUR |
Identifiers
- VAT number (BTW / TVA): for example BE0123456749
- Enterprise number (ondernemingsnummer)
Good to know
- The mandate applies to Belgian VAT-registered businesses invoicing each other, including those under the small-business exemption (annual turnover up to EUR 25,000).
- The three-month tolerance period ended on 31 March 2026; since 1 April 2026 full compliance is expected.
- A PDF sent by e-mail no longer counts as the legal invoice for in-scope B2B transactions.
E-invoicing
From 1 January 2026 structured electronic invoices are mandatory between Belgian VAT-registered businesses. They are sent over the Peppol network in Peppol BIS format. B2G has been mandatory since 1 March 2024 (except contracts under EUR 3,000).
Peppol
Belgium is the clearest case for this export: the legal B2B invoice is the Peppol BIS Billing 3.0 file. Scheme 0208 addresses a Belgian enterprise number; send the file through a Peppol access point, not by e-mail.
Draftbill offers the Peppol BIS Billing 3.0 export for Belgium. The default address scheme is 0208.