Belgian Invoice Template: Required Elements and Checklist

Required information on a Belgian invoice

A Belgian invoice needs the information required for the transaction and VAT treatment. Use the checklist below as a drafting aid, then verify the current rules for your exact situation on the official FPS Finance accounting and invoicing page.

Supplier information

• Company name or trade name
• Registered address (head office)
• Enterprise number (KBO)
• VAT number (BE + enterprise number)
• Bank account (IBAN)
• Legal form (e.g., BV, VOF, NV) when applicable

Customer information

• Company name or trade name
• Address
• VAT number (mandatory when the customer is VAT‑liable)

Core invoice data

• The word “Invoice” (or “Factuur”) clearly displayed
• A unique invoice number that follows your documented numbering sequence
• Invoice date
• Delivery or service completion date (if different from the invoice date)

Details of the supplied goods or services

• Description per line item
• Quantity and unit price
• Line amount excluding VAT

VAT breakdown

• VAT rate per line (e.g., 6 %, 12 %, 21 %)
• Total VAT per rate
• Sub‑total excluding VAT
• Total amount including VAT

Payment information

• Payment term (number of days)
• A payment reference, such as a Belgian structured communication, when you use one for reconciliation
• IBAN and, if required, BIC

Special statements when applicable

Reduced rates, reverse charge and exemption schemes require situation-specific wording and evidence. Do not copy a legal sentence from an old template. Confirm the current text and conditions with FPS Finance or your accountant before configuring the template.

Illustrative invoice layout

Invoice

• Subtotal excl. VAT: €10 404
• VAT 6 %: €624.24
• Total incl. VAT: €11 028.24

Illustrative only: verify the applicable VAT rate, evidence and invoice statement for the real project.

Payment details

• IBAN: BE13 7340 6707 8539
• Structured communication: +++026/0023/00148+++
• Payment term: 30 days

Common pitfalls to avoid

• Forgetting the customer’s VAT number when the customer is VAT‑liable.
• Mixing up the invoice date with the delivery date.
• Omitting the special statement required for reduced‑rate or reverse‑charge situations.
• Treating an optional payment reference as if it replaced legally required invoice data.

**Practical compliance checklist **

1. Verify supplier and customer details (names, addresses, VAT numbers).
2. Confirm the invoice header reads “Invoice” or “Factuur”.
3. Ensure the invoice has a unique number in your documented sequence.
4. Check dates: invoice date and, if different, delivery/service date.
5. Review each line item for description, quantity, unit price, and net amount.
6. Apply the correct VAT rate per line and calculate totals.
7. Add any required special statements for reduced rates or reverse charge.
8. Include payment terms, structured communication, and bank details.
9. Cross‑check the final document against the official Belgian VAT guidelines (VAT portal for enterprises).

**Further resources **

• Official Belgian e‑invoicing requirements for B2B transactions since 1 January 2026: e‑invoicing portal

Using this checklist and the template above will help Belgian construction SMEs produce invoices that meet legal standards and reduce the risk of processing delays.