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Belgium

Examples of compliant cXML invoices and credit notes for Belgium.

Introduction

The Belgian VAT rules on the layout and information to be provided on invoices generally follow the requirements of the European VAT Directive (2006/112/EC, 2010/45/EU) and its VAT requirements.

General notes

When setting up your remit-to address , your VAT ID must be in the following format: BE 0999 999 999 (prefix + 0 + nine digits). All tax amounts must include the alternateAmount and alternateCurrency attributes. The alternate currency must be set to EUR . See Providing Amounts in Local Currency for more info.
When adding a tax exempt line or creating a reverse change invoice, add this element to your cXML:
<Description xml:lang="en-US">Line level exemption reason</Description>
Include the <Description> element immediately after <tax-amount>. It's required when the Tax Details category contains an exemption.

Supplier field tips

Suppliers can use these tips to help them get set up on the CSP and invoicing in short order.

Co Reg Num: include the registration number of your company in the company's commercial register.
Type of Company: include the type of company in relation to how your company is legally registered. For example, whether it is a limited company or not.
Place of Reg: include specifically where your company is registered.
Liquidator Name: If your company is in liquidation, you do need to include the company name of the liquidator on your invoice. If not, you can enter N/A or leave blank.
Register Legal Entities: include the register under which your company is legally registered.
License Number: include the license number attributed to your registered company.

Invoice content requirements

Invoice Content Field	Mandatory/Conditional	Comments
Supplier Name	Mandatory	The full name of the supplier
Supplier Address	Mandatory	The address of the supplier
Supplier VAT ID	Mandatory	The VAT ID-number of the supplier
Supplier Fiscal Rep. Name	Conditional	The supplier's tax representative's name
Supplier Fiscal Rep. Address	Conditional	The supplier's tax representative's Address
Supplier Co. Reg. Num.	Mandatory	The supplier's Company Registration Number (or number of registration for a branch)
Supplier Place of Reg.	Mandatory	A precise indication of the seat of the company
Supplier Bank Account	Conditional	The domicile and the number of at least one bank account of which the company is holder at a credit institution in Belgium
Supplier Bank Account No.	Conditional	See above row "Bank Account"
Supplier Liquidator Name	Conditional	The name of the person that is appointed to liquidate/close a company
Supplier Type of Company	Mandatory
Reference to the register of legal entities or the abbreviation “RPR/RPM”	Conditional	This reference needs to be followed by the competent Commercial Court resulting from the registered office of the company.
Supplier License number	Conditional	The number of the license is necessary in order to practice a regulated activity.
Buyer Name	Mandatory	The full name of the supplier
Buyer Address	Mandatory	The address of the buyer
Buyer VAT ID	Conditional	The VAT ID-number of the buyer
Buyer Fiscal Rep. Name	Conditional	The buyer's tax representative's name
Buyer Fiscal Rep. Address	Conditional	The buyer's tax representative's Address
Invoice Date	Mandatory	The date of issue of the invoice
Date of Supply	Conditional	The date of the supply of the goods/services
Invoice Number	Mandatory	The number under which the invoice is mentioned in the sales journal of the supplier.
Tax law reference	Conditional
Currency	Mandatory
Local Currency	Conditional
Original Invoice Number	Conditional
Net Total	Mandatory	Amount payable (VAT excluded)
Quantity	Mandatory	The quantity of the goods supplied or the extent and nature of the services rendered.
Description	Mandatory	The description/nature of the goods or services
Taxable Amount	Mandatory	Mandatory per VAT rate or exemption (expressed in Euros)
VAT Rate	Conditional	Applicable VAT rate (per good/service)
VAT Amount	Conditional	VAT Payable at line level
Total VAT amount per VAT rate applied	Conditional	VAT Payable per applicable VAT rate used on the invoice (cf. above " VAT rate")
Unit Price	Mandatory	Exclusive of VAT
Discount Amount	Conditional
Discount terms	Conditional
Reference to the reverse charge mechanism	Conditional	The Reverse Charge Mechanism shifts the responsibility for the reporting of a VAT transaction from the supplier to the buyer of a good or service.
Reference in case supply is exempt from VAT	Conditional
Cash Accounting Scheme	Conditional	Cash accounting: The principles of cash accounting means that VAT is recorded when it is received; in contrast with the standard VAT accounting scheme where VAT is recorded on the date of issuing or receiving a VAT invoice, regardless of when (or if) the payment is made.
Margin scheme reference	Conditional
Supply of a new means of transport	Conditional
No specific field but an endorsement	Conditional	An endorsement 'Tax to be repaid to the Treasury if deducted initially' (or its Dutch/French translated version as appropriate) must appear on credit notes

Extrinsic fields

Use the following extrinsics when sending a compliance-assured Belgian invoice: ExchangeRate . You may also require additional extrinsics specific to your industry or billing situation. See Adding Extrinsics to Your Invoice for more info.