Billing
How to create a compliant invoice in Belgium (complete checklist)
An incorrect invoice can be refused by your client, contested by the tax authorities, or invalidate your VAT deduction. Here is the complete checklist of mandatory mentions on a Belgian invoice.
Why must an invoice be compliant?
In Belgium, an invoice is not just a payment document — it is a mandatory tax document. An incomplete or incorrect invoice can result in:
- A refusal to pay from the customer
- A rejection of VAT deduction during a tax audit
- Fines of up to 10,000 euros
- Disputes in case of non-payment (invoice not enforceable)
The complete checklist — mandatory mentions
Information about you (the seller)
- Name / business name
- Complete address
- Business number (BE XXXX.XXX.XXX)
- VAT number (BE + business number) — if liable
- Bank details (IBAN + BIC) — recommended but not mandatory
Information about your customer (the buyer)
- Name / business name
- Complete address
- Customer's VAT number (for B2B invoices)
Information about the invoice itself
- Invoice number unique and sequential (mandatory — e.g.: FACT-2026-0042)
- Invoice issue date
- Service date or delivery date (if different)
Description of services
- Clear description of each service or product
- Quantity
- Unit price excluding VAT
- Applicable VAT rate (6%, 12%, 21% or 0%)
- VAT amount per line and total
- Total excluding VAT
- Total VAT
- Total including VAT (TTC)
Payment terms
- Payment deadline — in Belgium, the legal B2B deadline is 30 days unless otherwise agreed
- Late interest rate (legal rate or agreed rate)
- Fixed compensation clause (minimum 40 euros for commercial claims)
Specific mentions depending on VAT regime
If you are under VAT exemption
You must add:
"VAT exemption regime — Vrijstellingsregeling van de belasting"
And you do not indicate any VAT rate or amount.
If you apply the co-contractor regime (article 20)
"VAT due by co-contractor — art. 20 A.R. n°1"
If you invoice with reverse charge (foreign EU customer)
"Reverse charge / Autoliquidation — Article 196 Directive 2006/112/CE"
The 5 most common errors
- Non-sequential numbering — a single sequence, without gaps, without duplicates
- Customer VAT number missing on B2B invoices — blocks customer's VAT deduction
- Service date forgotten when it differs from the invoice date
- VAT exemption mention absent for liable persons under exemption
- IBAN missing — not legally mandatory but a source of payment delays
Ledgerly takes care of everything
Each invoice created with Ledgerly automatically complies with all these obligations: sequential numbering, legal mentions according to your VAT regime, Belgian VAT rates, bank details. You don't have to remember this checklist.
Try for free — your first invoices will be compliant in minutes.