VAT Checklist for Belgian Contractors Before Invoicing

A good VAT check starts when the project is created, not when administration is ready to send the invoice. Collect the facts once, keep the evidence with the project and review changes before every advance, progress or final invoice.

Project setup

• Record the work address, building type and first occupation.
• Describe private, professional or mixed use after the work.
• Identify the customer’s legal and VAT capacity.
• Separate work areas or contract parts that may receive different treatment.
• Assign an owner for unanswered tax questions.

Do not let a copied customer default decide the project rate.

Scope and supply

• Describe each work item clearly.
• Distinguish installed materials from separate sales.
• Separate excluded or differently taxed items.
• Record approved changes instead of editing the original scope silently.
• Recheck heating components, demolition and reconstruction or mixed-use work with current guidance.

Rate and evidence

• Start from the standard treatment and document why a reduced or intermediate regime applies.
• Keep customer information and supporting communication in the project.
• Use the current prescribed invoice statement rather than an obsolete certificate.
• Date the advice or official guidance used for an exception.
• Ask the accountant to approve doubtful cases before the quotation becomes binding.

Invoice content

• Use a unique number through the controlled sequence.
• Check supplier and customer identifiers.
• Match invoice descriptions to the actual work and approved quotation.
• Apply the reviewed rate per line and recalculate totals.
• Add the current special statement when the treatment requires it.
• Show advances, previous progress invoices and remaining balance consistently.

Reverse charge and B2B routing

Treat reverse charge as a separate decision about the transaction and customer VAT position. A NACE code or VAT number alone is not enough. When it applies, use reviewed wording and accounting mapping.

For an in-scope Belgian B2B invoice issued since 1 January 2026, send the legally required structured invoice through the configured route. Check the current official B2B FAQ.

Final approval and archive

• Let the project lead confirm what was delivered.
• Let administration check data, evidence and calculations.
• Let a responsible approver handle exceptions.
• Preserve the structured original, legible view, attachments and correction trail.
• Apply the ten-year retention period stated by FPS Finance to invoices and VAT accounting documents.

Review the checklist itself

Give the checklist an owner and review date. Update it when fiscal rules, company activities or software configuration change. A static template can become a source of systematic errors.

Use the FPS Finance VAT pages for current rules and your accountant for the project-specific conclusion. The checklist supports that decision; it does not replace it.