Belgique

Veuillez essayer un autre navigateur

Vous utilisez un navigateur obsolète qui n'est pas compatible avec le contenu de notre site Web. Pour une expérience d'affichage optimale, veuillez utiliser Microsoft Edge ou consulter notre site sur un autre navigateur.

Si vous choisissez de continuer à utiliser ce navigateur, le contenu et les fonctionnalités disponibles seront limités.

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

Ressources associées