Belgium Invoice Template (Factuur/Facture): Field Reference

What This Template Includes

• Your Belgian VAT number (BE...)
• Customer's VAT number (Belgian, other EU, or none for private customers)
• Customer's enterprise number (KBO/BCE, 10 digits), the default Peppol address
• Date of supply or completion, if different from the invoice date
• Exemption reference when no VAT is charged (for example the small enterprise exemption scheme or an article 44 exemption)
• "Reverse charge" wording when the customer accounts for the VAT

How to Create Your Belgium Invoice (Factuur/Facture)

Recommended Payment Terms

Agree the payment term with your customer in writing and show the due date and your IBAN on the invoice. Belgium has its own rules on late payment in commercial transactions, so check the current statutory term and interest with your adviser before you add a late-payment clause. Issue the invoice on time as well: the FPS Finance requires it no later than the 15th day of the month after the month in which the VAT became chargeable.

Need help writing payment terms? Read our guide to invoice payment terms for best practices and templates.

Tax Information

Belgium has three VAT (BTW / TVA) rates: a standard rate of 21%, an intermediate rate of 12% and a reduced rate of 6%, with a zero rate for a few exceptional goods and services (FPS Finance; the goods and services for each reduced rate are listed in Royal Decree no. 20). Show the amount excluding VAT, the rate and the VAT for each rate. If you charge no VAT, state why, for example the small enterprise exemption scheme (annual turnover up to €25,000 excluding VAT) or an exemption under article 44 of the VAT Code. Small enterprises under the exemption scheme still fall under the e-invoicing obligation. InvoiceQuickly applies one tax percentage per invoice, copies saved tax IDs to new invoice PDFs and cannot send Peppol invoices.

Industry context (2026)

Belgium made structured electronic invoicing compulsory between Belgian enterprises liable to VAT on 1 January 2026. The FPS Finance reported that more than half a million enterprises had already switched by December 2025, and it granted tolerance from penalties only for the first three months of 2026, with no general postponement (FPS Finance news, 18 December 2025). The next step is near real-time e-reporting of invoice data, which would replace the annual customer listing. It is in the federal coalition agreement, with a 2028 timing, but had not yet been written into Belgian law (einvoice.belgium.be FAQ, accessed 27 October 2026). The same site states that e-invoicing between EU Member States will follow from 2030.

Worked example

Common mistakes to avoid

Invoicing Tips

• 1Invoicing another Belgian business that is liable to VAT? Use Peppol-connected software. The FPS Finance publishes a list of software solutions, including some that are free or low cost, on einvoice.belgium.be.
• 2Check whether a customer is liable to VAT in the Crossroads Bank for Enterprises (KBO/BCE). Peppol service providers must register Belgian companies under their enterprise number, so you can address the invoice to that number by default.
• 3For private customers, the e-invoicing obligation does not apply. Paper is the rule unless the customer agrees to receive invoices electronically.
• 4Keep invoices and copies for 10 years from 1 January of the year after the date of issue.
• 5Invoicing a public authority? Electronic invoicing has been compulsory for public contracts published after 1 March 2024, generally from €3,000 excluding VAT, and federal contracting authorities also require it below that amount.

Related Resources

• What is e-invoicing?
• Regional invoicing: Which countries need e-invoicing and what InvoiceQuickly supports
• Reverse charge explained
• VAT invoicing guide
• All invoice templates

Frequently Asked Questions