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Tax Invoice Document for Belgium

Tax Invoice Document Template for Belgium

A Belgian Tax Invoice Document is a legally mandated commercial document that complies with Belgian VAT Code and EU VAT Directive requirements. It serves as official evidence of a business transaction and is crucial for VAT reporting and tax compliance in Belgium. The document must contain specific mandatory elements including seller and buyer details, VAT numbers, clear description of goods or services, applicable VAT rates, and total amounts. It needs to comply with Belgian language laws depending on the region (Dutch in Flanders, French in Wallonia, or either in Brussels) and must meet both national and EU electronic invoicing standards when issued digitally.

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What is a Tax Invoice Document?

The Tax Invoice Document is a fundamental commercial instrument required under Belgian law for business transactions subject to VAT. It serves multiple purposes: documenting sales transactions, enabling VAT recovery, supporting tax compliance, and providing proof for accounting records. This document must comply with the Belgian VAT Code, Royal Decree No. 1, and the EU VAT Directive 2006/112/EC. It's required whenever a taxable supply of goods or services occurs in Belgium, with specific rules applying to domestic and cross-border transactions. The document must include mandatory information such as invoice number, date, party details, and VAT calculations, while adhering to regional language requirements. Electronic versions must meet specific technical and security standards for authenticity and integrity.

What sections should be included in a Tax Invoice Document?

1. Invoice Header: Contains invoice number, date of issue, and document type identification

2. Seller Information: Full legal name, VAT number, address, and contact details of the selling party

3. Customer Information: Full legal name, VAT number (if applicable), address, and contact details of the buying party

4. Invoice Details: Date of supply, payment terms, and reference numbers

5. Description of Goods/Services: Detailed description of items/services, quantities, unit prices

6. Financial Summary: Subtotals, VAT calculations, and total amount due in EUR

7. Payment Information: Bank account details, payment reference, and due date

8. Legal Notices: Mandatory statements about VAT and applicable legal requirements

What sections are optional to include in a Tax Invoice Document?

1. VAT Reverse Charge Notice: Required when reverse charge mechanism applies to cross-border transactions

2. VAT Exemption Details: Required when goods/services are exempt from VAT, citing relevant legal basis

3. Delivery Information: Include when delivery address differs from invoice address or specific delivery terms apply

4. Purchase Order Reference: Include when invoice relates to specific purchase orders or contracts

5. Special Payment Terms: Include when non-standard payment terms or conditions apply

6. Intrastat Information: Required for certain EU cross-border transactions

7. Currency Exchange Details: Required when invoice amounts are converted from other currencies

What schedules should be included in a Tax Invoice Document?

1. Detailed Item Breakdown: Itemized list of goods/services with individual pricing and VAT calculations

2. Supporting Documentation: Delivery notes, time sheets, or other relevant supporting documents

3. VAT Calculation Schedule: Detailed breakdown of different VAT rates applied and calculations

4. Payment Schedule: For invoices with installment payments or multiple due dates

5. Price Adjustment Calculations: When prices are adjusted due to discounts, rebates, or other factors

Authors

Alex Denne

Head of Growth (Open Source Law) @ Ƶ | 3 x UCL-Certified in Contract Law & Drafting | 4+ Years Managing 1M+ Legal Documents | Serial Founder & Legal AI Author

Jurisdiction

Belgium

Publisher

Ƶ

Document Type

Invoice Form

Sector

Sales

Cost

Free to use
Relevant legal definitions































Clauses


















Relevant Industries

Retail

Manufacturing

Professional Services

Construction

Technology

Healthcare

Transportation

Agriculture

Energy

Financial Services

Real Estate

Hospitality

Education

Telecommunications

Wholesale Trade

Relevant Teams

Finance

Accounting

Tax

Treasury

Accounts Receivable

Accounts Payable

Sales Administration

Procurement

Legal

Internal Audit

Credit Control

Relevant Roles

Accounts Receivable Manager

Accounts Payable Manager

Tax Manager

Financial Controller

Accounting Manager

Finance Director

Billing Coordinator

VAT Specialist

Treasury Manager

Credit Controller

Financial Accountant

Tax Compliance Officer

Sales Administration Manager

Procurement Manager

Auditor

Industries







Teams

Employer, Employee, Start Date, Job Title, Department, Location, Probationary Period, Notice Period, Salary, Overtime, Vacation Pay, Statutory Holidays, Benefits, Bonus, Expenses, Working Hours, Rest Breaks,  Leaves of Absence, Confidentiality, Intellectual Property, Non-Solicitation, Non-Competition, Code of Conduct, Termination,  Severance Pay, Governing Law, Entire Agreemen

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