Invoice format in Belgium: Factuur rules

Belgium invoice facts

What a Belgium factuur must show

11 fields, from the sources listed below.

• Date of issue
• Unique sequential invoice number
• Supplier name, address and BTW-nummer
• Customer name and address
• Customer VAT number for business customers (BTW-nummer (ondernemingsnummer), e.g. BE0123456789)
• Date of the supply or of a payment on account, if different from the issue date
• Quantity and nature of goods, or extent and nature of services
• Taxable amount per rate, unit price excluding BTW and any discounts, in EUR
• BTW rate applied (21%, 12% or 6%)
• BTW amount payable, in EUR
• Legal reference when no BTW is charged, such as an exemption or reverse charge

Sample factuur in EUR

The tool above uses these lines. Illustrative amounts in EUR, not market prices.

Worked BTW example in EUR

A net amount of € 1.000,00 at each BTW rate of Belgium: the tax is the net amount times the rate, rounded to the currency's smallest unit.

Number, date and currency format (nl-BE)

How nl-BE writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.

Belgium invoicing rules

• Since 1 January 2026 invoices between Belgian VAT-registered businesses must be structured e-invoices exchanged over the Peppol network; a PDF sent by e-mail no longer meets the obligation.
• Businesses under the small-enterprise franchise charge no BTW and add a mention such as "Bijzondere vrijstellingsregeling kleine ondernemingen" or "Régime particulier de franchise des petites entreprises".
• The 12% rate covers items such as restaurant meals (excluding drinks) and some social housing, while 6% applies to basic food, books, medicines and renovation of homes older than ten years.
• Belgian VAT numbers are BE followed by the ten-digit enterprise number from the Crossroads Bank for Enterprises.
• Keep invoices for ten years from 1 January of the year after the one in which they were issued.

E-invoicing, simplified invoices and record keeping

How to make a factuur for Belgium

1. 1

   Set currency and format

   Choose EUR and the nl-BE format so amounts read like € 1.234,50.

2. 2

   Title and number

   Title the document "Factuur" and number it in sequence, for example BE-2026-0098.

3. 3

   Your tax ID

   Enter your BTW-nummer (ondernemingsnummer) (format BE0123456789) in the seller details.

4. 4

   Add BTW

   Add BTW at 21%, or a reduced rate where the goods or services qualify.

5. 5

   Check and download

   Check the 11 required fields above, then download the PDF.

Sources

General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.