Belgium VAT Guide for Businesses

Invoicing Requirements

According to article 53(2) of the VAT Code, a taxable person (except taxable persons making exempt supplies), who supplies goods or services must issue an invoice in the form and containing the information specified in Royal Decree 1 of 29 December 1992.

Based on article 5 (1) of Royal Decree 1 of 29 December 1992, the following information is required to be indicated on an invoice:

• The issue date of the invoice and a sequential number, based on one or more series, which uniquely identifies the invoice, and under which it is registered in the register of outgoing invoices.
• The name, address and the VAT registration number of the supplier (or member of the VAT group).
• When the supplier of the goods or services is not established in Belgium, but is liable to the tax and has appointed a responsible representative, the name, address and capacity of this representative (in the case of a global responsible representative, his VAT identification number as well).
• The name and address of the customer (and its VAT registration number, if any).
• When the customer is not established in Belgium, but incurs the tax, and has appointed a responsible representative, the name, address and capacity of this representative (in the case of a global responsible representative, his VAT identification number as well).
• The date on which the supply of goods or of services was made or completed or the date on which the payment on account or a part of it was made, insofar as a date can be determined and it differs from the date of issue of the invoice.
• A description and quantity of the goods supplied or a description of the services rendered.
• The taxable amount per rate or exemption, the taxable basis, the unit price exclusive of tax and any prepayment discounts, other discounts or rebates if they are not included in the unit price.
• The VAT rate applied and the total VAT amount payable. The total amount of tax incurred must be expressed in the national currency of the Member State competent according to the invoicing rules, and when the taxable transaction takes places in another Member State, the statement that the VAT rate and the VAT amount relate to that other Member State concerned
• When the tax is due by the customer, the statement Btw verlegd/Autoliquidation (reverse charge)
• The statement “factuur uitgereikt door afnemer”/“autofacturation” (self-billing), where the customer receiving a supply issues the invoice instead of the supplier
• Where the margin scheme for travel agents is applied, the statement “Bijzondere regeling – reisbureaus”/“Régime particulier – Agences de voyages” (Margin scheme — Travel agents)
• The statement “Bijzondere regeling – gebruikte goederen”, “Bijzondere regeling – kunstvoorwerpen”, “Bijzondere regeling – voorwerpen voor verzamelingen of antiquiteiten”/“Régime particulier – Biens d’occasion”, “Régime particulier – Objets d’art” ou “Régime particulier – Objets de collection et d’antiquité” (“Margin scheme – Second-hand goods”, “Margin scheme – Works of art” or “Margin scheme – Collector’s items and antiques”), respectively, where one of the special arrangements applicable to second-hand goods, works of art, collectors’ items and antiques is applied
• Reference to the applicable provision of the VAT Directive, or to the corresponding national provision, or any other reference indicating that the supply of goods or services is exempt and
• The reference to the invoice issued earlier if several invoices regarding the same transaction are issued.

All of this information must also appear on credit notes, including a reference to the underlying invoice.

Furthermore, it should also include the statement “Btw terug te storten aan de Staat in de mate waarin ze oorspronkelijk in aftrek werd gebracht – TVA à reverser à l’Etat dans la mesure où elle a été initialement déduite” (article 4(1) of Royal Decree 4 of 29 December 1969).

VAT Filing Frequency

In principle, a monthly VAT return must be filed.

However, if the annual turnover realized in Belgium does not exceed EUR 2.5 million, quarterly VAT returns may be filed.

No special authorization from the VAT authorities is needed in order to apply the system of the quarterly VAT returns. Since 1 April 2017, the system of the monthly advance payments for quarterly filers has been abolished.

In exemption from the above, a monthly VAT return is obligatory if the annual turnover is more than EUR 250,000 for companies trading in energy products (e.g. mineral oils), mobile telephones and computers and their peripherals, accessories and components, as well as land vehicles. As of 2021, the system of an advance payment once a year on the VAT due for the month of December, has been abolished.

When the taxable person has to file a monthly recapitulative statement (ESL), a monthly VAT return is also obligatory.

The transition from quarterly to monthly returns is made, in principle, at the end of the calendar quarter in which the conditions for filing quarterly returns are no longer met.

IOSS (Import One Stop Shop)

The Import One-Stop Shop (IOSS) was introduced on 1 July 2021. It is an electronic portal businesses can use for their VAT e-commerce obligations on distance sales of imported goods.

Who can use the import scheme in Belgium?

• Taxable persons established in Belgium who supply goods imported from third countries in consignments of an intrinsic value not exceeding €150 to customers in the EU (excluding products subject to excise duty)
• Taxable persons non established in the EU who supply covered goods through their own website (direct registration or via an intermediary established in Belgium)
• Electronic interfaces established in Belgium or outside the EU which facilitate (“deemed supplier”) distances sales of imported goods on behalf of underlying suppliers (direct registration or via an intermediary established in Belgium)