Invoice template Belgium: the details your invoice needs

Article 5, § 1 of Royal Decree No. 1 (arrêté royal n° 1 / koninklijk besluit nr. 1) requires the identities, VAT identifiers, sequential number, dates, description, quantities, unit prices, discounts, taxable amounts and VAT particulars applicable to the transaction. It also requires references to earlier invoices for the same transaction, where relevant. The template covers an ordinary domestic service invoice.

Special transactions need additional details: tax representatives, vehicle particulars, self-billing, margin schemes, exemption grounds or reverse charge wording, as applicable. A business using the small enterprise exemption scheme includes the prescribed scheme statement instead of charging VAT. Payment instructions are useful additions to these statutory VAT particulars.

The Economic Law Code (Code de droit économique / Wetboek van economisch recht), Article III.25, also requires the enterprise number on invoices. Check identities against the Crossroads Bank for Enterprises (BCE/KBO). The invoice language must suit the applicable Belgian language rules; this English guide does not establish that English alone is sufficient for every Belgian business.

Article 5 requires a sequential number that uniquely identifies the invoice, using one or more series. Keep the sequence traceable and retain issued documents. If an issued invoice needs correction, use a credit note referring to it, with a new invoice where necessary. Reusing its number for a different sale breaks that trail.

Under Article 4 of Royal Decree No. 1, the general issue deadline is the fifteenth day of the month following the taxable event. Advance payments and continuous supplies have specific timing rules. Fictional example: an ordinary service completed on 12 November 2026 must generally be invoiced by 15 December 2026. The customer's payment deadline is a separate date.

State the agreed due date, account and payment reference together. A Belgian structured communication helps match a transfer to its invoice; it is not a universal mandatory VAT invoice mention under Article 5. Generate the actual reference through your bank or invoicing software and check it against the document sent.

For commercial transactions governed by the Law of 2 August 2002, Article 4 generally provides thirty calendar days when no payment date or period was agreed, calculated using the applicable receipt trigger. An agreed B2B period generally cannot exceed sixty calendar days, subject to statutory exceptions. Articles 5 and 6 govern late-payment interest and recovery costs. Agree suitable terms before the sale.

Article 53, § 2bis of the Belgian VAT Code (Code de la TVA / Btw-wetboek) governs the structured invoicing obligation in force since 1 January 2026. In-scope domestic B2B invoices between taxable businesses established in Belgium must be structured. Small businesses using the VAT exemption scheme are included.

The standard route uses Peppol BIS in UBL, following EN 16931. Enter the template fields in compatible software and check the resulting invoice. A PDF can provide a readable copy, while the structured document carries the invoice data. The Belgian e-invoicing guide explains scope, exceptions and permitted alternatives.

Check the transaction before adding Belgian VAT. For services, Article 18 defines the category and Article 21 generally locates B2B services where the customer is established, with exceptions. Article 21bis addresses services to non-taxable customers. A Belgian billing address alone therefore cannot determine the correct VAT treatment.

Where the conditions of Article 51, § 2 apply, the Belgian customer accounts for VAT through reverse charge. Establish who owes the tax and which country's invoicing rules apply before adapting this template. A foreign business without a Belgian fixed establishment is outside the Belgian domestic B2B e-invoicing mandate, even with a Belgian VAT registration. It can agree to use Peppol with its customer.

The general VAT retention period is now seven years. Article 97 of the Law of 18 December 2025 replaced ten years with seven in Article 60, §§ 3 and 4 of the VAT Code; Article 101 applies that amendment to VAT chargeable from 1 January 2023. Older guidance stating a universal ten-year requirement needs updating.

A ten-year archive can remain a voluntary business policy, but particular documents may require longer retention. Agree the schedule with your accountant. Keep issued and received invoices, structured files, readable copies, corrections and supporting records together. Check that you can retrieve and read them after changing software; an invoice remaining visible in an inbox today is not an archive plan.

In Quotes & invoices, add your logo, legal particulars and terms, then choose quantities, prices, VAT and discounts per line. Totals are calculated and invoice numbering follows a legal sequence without gaps or duplicates. An accepted quote becomes an invoice in one click. Peppol invoices are checked before sending through a partner access point. Issued invoices remain unchanged; corrections use full or partial credit notes. Received invoices export by period for your accountant (UBL, PDF and a register); issued invoices export separately as CSV.