+44 (0)1273 022400
Belgian VAT rules for invoices replicate those of the EU VAT Directive and its VAT invoice requirements.
Belgian VAT invoices must be issued at the time of the taxable supply for non-taxable persons. For taxable customers, they may be issued by the 15th of the month following the supply. Invoices must be stored for seven years. As with all EU states, under certain conditions Belgium permits the use of electronic invoices.
Invoices must contain at least the following basic information:
A simplified invoice may be issued for goods or services below EUR125.
Non-EU businesses selling in Belgium will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
+44 (0)1273 022400