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Belgien

Exceed compliance requirements with InvoiceAgility

Invoicing in Belgium
This Eurozone country uses the Euro (EUR) with a standard VAT rate of 21% and reduced rates of 12%, 6%, and 0%. It adopted a decentralized e-invoicing model for B2B since January 2026, and mandates e-invoicing for government contracts via Peppol BIS or EN16931. The AAFiSc/AGFiSc tax authority oversees compliance. Note: E-signatures are recommended for security.

Requirements Snapshot

Tax Overview

  • Tax Type: VAT (Value Added Tax)

  • Tax Authority: AAFisc/AGFisc + local VAT offices

  • Current tax rates: Standard rate: 21%, Reduced rates: 12%, 6%, 0%

  • Currency: Euro (EUR)

Archival Overview

  • Legal archiving period: Movable property: 10 years, Immovable property: 15 years, Real estate construction: 25 years

  • Archive Location: Not regulated, storage abroad allowed under conditions

e-Signature Overview

  • e-Signature required: Optional, but recommended

Business-to-Business (B2B)

  • Model: Post audit, Decentralized model from January 2026

  • e-invoicing obligations: From January 1, 2026

  • B2B invoicing Government Platform: None

  • Invoice issuance requirements: Until December 31, 2025: None; From January 1, 2026: Peppol or bilateral agreement

  • Invoice reception requirements: Until December 31, 2025: None; From January 1, 2026: Peppol or bilateral agreement

  • B2B invoice formats: Until December 31, 2025: None; From January 1, 2026: Peppol BIS or EN16931

Business-to-Government (B2G)

  • e-invoicing obligations: Mandatory e-invoicing for all contracting authorities

  • B2B invoicing Government Platform: Peppol

  • Invoice issuance requirements: Peppol

  • Invoice reception requirements: Peppol

  • B2B invoice formats: Peppol BIS

International trade process diagram showing foreign supplier in UK and buyer in Spain, with detailed AR/AP processes, tax invoice flow, shipping documentation, and port procedures including export/import licenses and tariff handling.
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