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Invoicing from Belgium

Belgian VAT (BTW/TVA) guide for service businesses

21%

Standard Rate

12%

Intermediate Rate

BE

VAT Prefix

BTW/TVA

Local Names

VAT Registration in Belgium

In Belgium, VAT is called BTW (Belasting over de Toegevoegde Waarde) in Dutch or TVA (Taxe sur la Valeur Ajoutée) in French. You register with the SPF Finances / FOD Financiën.

Vrijstellingsregeling

Belgium offers a VAT exemption for businesses with annual turnover below €25,000.

Under this scheme, include on invoices: "Kleine onderneming onderworpen aan de vrijstellingsregeling van belasting. BTW niet toepasselijk."

E-Invoicing Mandate

Belgium is implementing mandatory B2B e-invoicing from January 2026. Most Belgian VAT-liable businesses must send and receive structured electronic invoices via the Peppol network. Sending a PDF invoice by email will no longer be sufficient for B2B transactions.

VAT Rates

Rate type	Percentage
Standard	21%
Reduced	12%
Second reduced	6%

For the full list of reduced rate categories, see the European Commission VAT rates reference.

Invoice Requirements

Belgian invoices must include:

Your details

1 Business name and address

2 Enterprise number (ondernemingsnummer)

3 VAT number (BE0123456789)

Client details

4 Client name and address

5 Client VAT number (if B2B)

Invoice details

6 Invoice number

7 Invoice date + service date

8 Description of services

Amounts

9 Price excluding VAT

10 VAT rate and amount

11 Total including VAT

Cross-Border Invoicing

To EU Businesses (B2B)

For B2B services to other EU countries, the reverse charge (verlegging) applies. Invoice at 0%.

Required invoice note

"BTW verlegd / Autoliquidation de la TVA"

To EU Consumers (B2C)

For most services, charge Belgian VAT (21%). Digital services to EU consumers may require OSS.

Outside the EU

B2B services to clients outside the EU are outside the scope of Belgian VAT. Invoice without VAT.

Required invoice note

"Dienst buiten het toepassingsgebied van de BTW"

How Invoxo handles this

Invoxo validates EU VAT numbers via VIES automatically when you add a client. If VIES is down, you can continue working—Invoxo saves the last known status. The correct verlegging treatment and invoice notes are applied automatically.

Learn more about VIES validation →

VAT Number Format

Belgian VAT numbers follow the format: BE + 10 digits (starting with 0 or 1).

Example

BE0123456789

The VAT number is based on your enterprise number (ondernemingsnummer) with the BE prefix.

Common questions

Should I use BTW or TVA on my invoices? ⌄

Use the language matching your client or business location. BTW is Dutch (Belasting over de Toegevoegde Waarde), TVA is French (Taxe sur la Valeur Ajoutée). Both refer to the same tax.

What is the vrijstellingsregeling? ⌄

The vrijstellingsregeling exempts small businesses with annual turnover below €25,000 from charging VAT. You must include the exemption statement on invoices and cannot reclaim input VAT.

When does the e-invoicing mandate start? ⌄

Belgium is implementing mandatory B2B e-invoicing from January 2026. Most Belgian VAT-liable businesses must send and receive structured invoices via the Peppol network.

How do I format my Belgian VAT number? ⌄

Belgian VAT numbers follow the format BE + 10 digits starting with 0 or 1 (e.g., BE0123456789). This is based on your enterprise number (ondernemingsnummer).

Disclaimer: This guide covers common scenarios for service businesses invoicing from Belgium. For complex situations, confirm requirements with your accountant.