What must legally appear on a Belgian invoice?
An invoice is more than a payment request — it is a legal document. If mandatory information is missing, your invoice is not valid and your client cannot recover the VAT. That leads to disputes, late payments and sometimes even fines.
Here is an overview of everything that must legally appear on a Belgian invoice.
The mandatory mentions on a Belgian invoice
1. Issue date
The date on which you draw up the invoice. This is not necessarily the same as the delivery date of the goods or services.
2. Unique and sequential invoice number
Every invoice receives a unique number that forms part of a continuous sequence. You may use different sequences (for example per year), but within each sequence there must be no gaps.
3. Your VAT identification number
Your Belgian VAT number in the format BE + 10 digits (e.g. BE 0123.456.789). If you fall under the small enterprise VAT exemption, you indicate this with a reference to Article 56bis of the Belgian VAT Code.
4. Name and address of the supplier (you)
Your full name or company name and your professional address. For sole traders, this is your name and the address at which you are registered with the CBE (Crossroads Bank for Enterprises).
5. VAT number and name of the client
For B2B invoices you must include your client's VAT number together with their name and address. Without this VAT number, the client cannot recover the VAT.
6. Description of the goods or services supplied
A clear description of what you have delivered — specific enough for the tax authorities to verify what was invoiced. "Consulting" alone is too vague; "strategic advice for digital transformation, March 2026" is better.
7. Quantity and unit price
The quantity of the goods or services supplied and the unit price excluding VAT.
8. Date of delivery or provision of services
The date on which the goods were delivered or the service was performed. This may differ from the invoice date.
9. The applicable VAT rate and the VAT amount
The VAT percentage that applies (21%, 12%, 6% or 0%) and the total VAT amount in euros. If multiple rates apply, you list each rate separately.
10. The total amount including VAT
The final total that your client must pay, including VAT.
Additional mentions in specific situations
Reverse charge mechanism: If the VAT is shifted to the client, you include "VAT reverse charge" on the invoice together with the client's VAT number.
Intra-Community supplies: Invoicing a company in another EU country with a VAT exemption? Then you include "exempt from VAT — intra-Community supply" and the client's VAT number.
Small enterprise VAT exemption: Using the exemption scheme? Then you explicitly state that you are exempt from VAT and do not file VAT returns.
Payment terms: Legally required for B2B invoices. Always include the due date or the number of days within which payment must be made.
What changes with e-invoicing?
Since 1 January 2026, invoices between Belgian VAT-registered businesses must be sent via the Peppol network in a structured format. The mandatory mentions remain exactly the same — but they must now be contained in a structured digital file rather than on a PDF.
Good invoicing software automatically fills in all these mandatory fields based on your client and product catalogue. That way you can never forget a required mention.
With Cleero, all mandatory information is automatically added to every invoice. You don't need to remember anything yourself. Try for free.