BE • Statutory Invoicing Portal

Belgium Invoicing & Tax Compliance Portal

Comprehensive statutory guidance, invoicing requirements, and freelance profession templates verified against official Service Public Fédéral Finances standards.

At a Glance: Invoicing in Belgium

National Currency EUR
Standard Tax Taxe sur la Valeur Ajoutée / BTW (21.0%)
Tax ID Identifier Numéro d'entreprise (BCE / KBO: BE 0123.456.789)
Registration Threshold Régime de franchise pour petites entreprises threshold: annual turnover of €25,000 or less enables exemption from charging VAT.
Record Retention 7 Years
B2B E-Invoicing Status PHASING-IN
PDF Acceptance CONDITIONAL for independent contractors
Standard Paper Format A4

Mandatory Fields on Belgium Invoices

Under official guidance from Service Public Fédéral Finances, all valid invoices issued by registered businesses must include the following statutory disclosures:

  • invoiceNumber: Required under national tax legislation.
  • issueDate: Required under national tax legislation.
  • sellerName: Required under national tax legislation.
  • sellerAddress: Required under national tax legislation.
  • sellerTaxId: Required under national tax legislation.
  • buyerName: Required under national tax legislation.
  • buyerAddress: Required under national tax legislation.
  • itemDescription: Required under national tax legislation.
  • itemQuantity: Required under national tax legislation.
  • itemPrice: Required under national tax legislation.
  • taxRate: Required under national tax legislation.
  • taxAmount: Required under national tax legislation.
  • totalAmount: Required under national tax legislation.

Invoice Numbering & Payment Rules

Numbering Sequence: Must incorporate an unbroken sequential series of numbers based on one or more distinct registers.

Payment Terms: Standard commercial credit terms are typically 30 days. Statutory late payment compensation rate: Statutory commercial late payment rate under Law of 2 August 2002 (ECB reference rate + 8 percentage points).

Statutory Record Keeping: Commercial records and tax invoices must be retained for at least 7 years from the end of the relevant tax period for audit purposes.

Profession Templates for Belgium

Select your field to generate prefilled invoices configured for EUR and TVA:

Belgium Bookkeeper Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Bookkeeper Template →

Belgium Caterer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Caterer Template →

Belgium Cleaner Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Cleaner Template →

Belgium Consultant Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Consultant Template →

Belgium Building Contractor Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Building Contractor Template →

Belgium Event Planner Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Event Planner Template →

Belgium Executive Coach Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Executive Coach Template →

Belgium Graphic Designer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Graphic Designer Template →

Belgium Interior Designer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Interior Designer Template →

Belgium Landscaper Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Landscaper Template →

Belgium Digital Marketer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Digital Marketer Template →

Belgium Musician Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Musician Template →

Belgium Personal Trainer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Personal Trainer Template →

Belgium Pet Caregiver Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Pet Caregiver Template →

Belgium Photographer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Photographer Template →

Belgium Tradesperson Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Tradesperson Template →

Belgium Translator Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Translator Template →

Belgium Tutor Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Tutor Template →

Belgium Videographer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Videographer Template →

Belgium Virtual Assistant Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Virtual Assistant Template →

Belgium Web Developer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Web Developer Template →

Belgium Writer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Writer Template →

Frequently Asked Questions About Belgium Invoicing

What is the statutory invoice record retention period in Belgium?

Under official regulations enforced by Service Public Fédéral Finances, all business invoices, receipts, and accounting records must be archived for at least 7 years from the filing date.

Are digital PDF invoices officially recognized for audit compliance in Belgium?

Yes. Service Public Fédéral Finances recognizes electronically generated PDF invoices as valid accounting source documents, with freelancer acceptance officially classified as "conditional".

What are the invoice sequential numbering rules in Belgium?

Must incorporate an unbroken sequential series of numbers based on one or more distinct registers. Gaps or arbitrary resets in your invoice serial numbers can trigger administrative audit queries.

What is the statutory tax registration threshold in Belgium?

Régime de franchise pour petites entreprises threshold: annual turnover of €25,000 or less enables exemption from charging VAT.

What are the commercial payment terms and late interest rates in Belgium?

Standard commercial payment agreements default to Net 30 days. The statutory late payment compensation rate is Statutory commercial late payment rate under Law of 2 August 2002 (ECB reference rate + 8 percentage points).

What is the current B2B electronic invoicing mandate status in Belgium?

B2B e-invoicing is currently classified as "phasing-in". For independent freelancers and sole traders, standard digital PDF documents remain fully compliant.

Official Sourcing & Citations

General information, not tax or legal advice. Verify requirements with the relevant tax authority or a qualified professional.