The Belgian VAT rules on the layout and information to be provided on invoices generally follow the requirements of the European VAT Directive (2006/112/EC, 2010/45/EU) and its VAT requirements.
- When setting up your remit-to address, your VAT ID must be in the following format: BE 0999 999 999 (prefix + 0 + nine digits). All tax amounts must include the
alternateCurrencyattributes. The alternate currency must be set to
EUR. See Providing Amounts in Local Currency for more info.
- When adding a tax exempt line or creating a reverse change invoice, add this element to your cXML:
<Description xml:lang="en-US">Line level exemption reason</Description>
- Include the
<Description>element immediately after
<tax-amount>.It's required when the Tax Details category contains an exemption.
Supplier field tips
Suppliers can use these tips to help them get set up on the CSP and invoicing in short order.
- Co Reg Num: include the registration number of your company in the company's commercial register.
- Type of Company: include the type of company in relation to how your company is legally registered. For example, whether it is a limited company or not.
- Place of Reg: include specifically where your company is registered.
- Liquidator Name: If your company is in liquidation, you do need to include the company name of the liquidator on your invoice. If not, you can enter N/A or leave blank.
- Register Legal Entities: include the register under which your company is legally registered.
- License Number: include the license number attributed to your registered company.
Invoice content requirements
|Invoice Content Field||Mandatory/Conditional||Comments|
|Supplier Name||Mandatory||The full name of the supplier|
|Supplier Address||Mandatory||The address of the supplier|
|Supplier VAT ID||Mandatory||The VAT ID-number of the supplier|
|Supplier Fiscal Rep. Name||Conditional||The supplier's tax representative's name|
|Supplier Fiscal Rep. Address||Conditional||The supplier's tax representative's Address|
|Supplier Co. Reg. Num.||Mandatory||The supplier's Company Registration Number (or number of registration for a branch)|
|Supplier Place of Reg.||Mandatory||A precise indication of the seat of the company|
|Supplier Bank Account||Conditional||The domicile and the number of at least one bank account of which the company is holder at a credit institution in Belgium|
|Supplier Bank Account No.||Conditional||See above row "Bank Account"|
|Supplier Liquidator Name||Conditional||The name of the person that is appointed to liquidate/close a company|
|Supplier Type of Company||Mandatory|
|Reference to the register of legal entities or the abbreviation “RPR/RPM”||Conditional||This reference needs to be followed by the competent Commercial Court resulting from the registered office of the company.|
|Supplier License number||Conditional||The number of the license is necessary in order to practice a regulated activity.|
|Buyer Name||Mandatory||The full name of the supplier|
|Buyer Address||Mandatory||The address of the buyer|
|Buyer VAT ID||Conditional||The VAT ID-number of the buyer|
|Buyer Fiscal Rep. Name||Conditional||The buyer's tax representative's name|
|Buyer Fiscal Rep. Address||Conditional||The buyer's tax representative's Address|
|Invoice Date||Mandatory||The date of issue of the invoice|
|Date of Supply||Conditional||The date of the supply of the goods/services|
|Invoice Number||Mandatory||The number under which the invoice is mentioned in the sales journal of the supplier.|
|Tax law reference||Conditional|
|Original Invoice Number||Conditional|
|Net Total||Mandatory||Amount payable (VAT excluded)|
|Quantity||Mandatory||The quantity of the goods supplied or the extent and nature of the services rendered.|
|Description||Mandatory||The description/nature of the goods or services|
|Taxable Amount||Mandatory||Mandatory per VAT rate or exemption (expressed in Euros)|
|VAT Rate||Conditional||Applicable VAT rate (per good/service)|
|VAT Amount||Conditional||VAT Payable at line level|
|Total VAT amount per VAT rate applied||Conditional||VAT Payable per applicable VAT rate used on the invoice (cf. above " VAT rate")|
|Unit Price||Mandatory||Exclusive of VAT|
|Reference to the reverse charge mechanism||Conditional||
The Reverse Charge Mechanism shifts the responsibility for the reporting of a VAT transaction from the supplier to the buyer of a good or service.
|Reference in case supply is exempt from VAT||Conditional|
|Cash Accounting Scheme||Conditional||
Cash accounting: The principles of cash accounting means that VAT is recorded when it is received; in contrast with the standard VAT accounting scheme where VAT is recorded on the date of issuing or receiving a VAT invoice, regardless of when (or if) the payment is made.
|Margin scheme reference||Conditional|
|Supply of a new means of transport||Conditional|
|No specific field but an endorsement||Conditional||An endorsement 'Tax to be repaid to the Treasury if deducted initially' (or its Dutch/French translated version as appropriate) must appear on credit notes|
Use the following extrinsics when sending a compliance-assured Belgian invoice:
ExchangeRate. You may also require additional extrinsics specific to your industry or billing situation. See Adding Extrinsics to Your Invoice for more info.
Article type: Reference
- BE Simple Backed Invoice (Quantity Based)Sample cXML quantity-based, PO-backed invoice and the corresponding PDF version for Belgium.
- BE Simple Unbacked Invoice (Contract Based)Sample cXML contract-based unbacked invoice and the corresponding PDF version for Belgium.
- BE Simple Backed and Unbacked Lines Service Invoice (Amount Based)Sample cXML amount-based, invoice with backed and unbacked lines and the corresponding PDF version for Belgium.
- BE Invoice with Payment TermSample cXML invoice with payment terms and the corresponding PDF version for Belgium.
- BE Invoice with Multiple Lines and PO ReferencesSample cXML invoice with lines that reference multiple PO's, and the corresponding PDF version for Belgium.
- BE Invoice with Header TaxationSample cXML with header taxation and the corresponding PDF version for Belgium.
- BE Invoice with Line Level TaxationSample cXML with line level taxation and the corresponding PDF version for Belgium.
- BE Invoice with DiscountSample cXML with a discount and the corresponding PDF version for Belgium.
- BE Invoice with Header Charges (Shipping, Handling, Misc)Sample cXML invoice with charges like shipping, handling, and misc at the header level, and the corresponding PDF version for Belgium.
- BE Invoice With Custom Fields (Extrinsic)Sample cXML with custom fields (a.k.a. extrinsics) and the corresponding PDF version for Belgium.
- BE Invoice with Line Level Taxation - VAT ExemptSample cXML invoice with VAT exemption for Belgium.