🧾 Topic
Invoice of a self-employed person in Belgium
What a compliant invoice looks like, mention by mention: the full template below, then the exact legal wording your VAT regime requires you to add.
-
Quel logiciel de facturation Peppol ?
Les logiciels conformes de la liste officielle, ramenés à ceux qui correspondent à votre situation.
-
Invoice generator
Create a VAT-compliant Belgian invoice and download it as a PDF.
-
VAT calculator
Add or remove Belgian VAT (21, 12, 6%) : excl. ↔ incl. conversion.
-
Self-employed social contributions
Estimate your quarterly and yearly NISSE contributions from your income.
-
PLCI: my maximum premium
Belgian self-employed pension savings : the tax-optimal premium to pay.
-
Day rate → net income (freelance)
Convert your daily rate into real net income, after contributions and tax.
-
Quote generator
Create a professional quote and download it as a PDF, in 2 minutes.
What a compliant invoice looks like
A Belgian invoice is only valid for VAT purposes if it carries every mandatory mention of royal decree no. 1 of the VAT Code. Listing them is not enough to check them: here is where each one belongs.
INVOICE
No. 2026-014 · Date: 4 September 2026
Your name or company name
Rue Exemple 1, 1000 Brussels
BE 0123.456.789
Client
Client Company SRL, avenue Exemple 2, 4000 Liège
BE 0987.654.321
| Description | Base | Rate | VAT |
|---|---|---|---|
| Consulting services, August 2026 | €1,000.00 | 21% | €210.00 |
Total due: €1,210.00
Due date: 4 October 2026 · IBAN BE00 0000 0000 0000
Illustrative example. Details, numbers and amounts are fictional.
The mentions, one by one
- The word "invoice", written as such.
- A sequential number, continuous and gapless over the year.
- The date of issue.
- Your name, address and VAT number, and the client's.
- The description of the goods or services, and their date.
- The taxable base per rate, the rate applied and the corresponding VAT amount.
- The total due.
- The legal mention of your regime, if you do not charge VAT (see the next section).
The legal mention, according to your regime
You either apply one of the 4 Belgian VAT rates (21%, 12%, 6%, 0%), or one of the four regimes that exempt you from them. In the latter case, the wording below must appear on the invoice, verbatim.
| Regime | VAT charged | Wording on the invoice |
|---|---|---|
| Standard taxable person (VAT applies) | Yes | No specific mention |
| Small business exemption scheme (art. 56bis) | No | "Special exemption scheme for small businesses, VAT not applicable, art. 56bis of the VAT Code." |
| Reverse charge / co-contractor | No | "VAT reverse-charged, VAT payable by the co-contractor (Royal Decree No. 1, art. 20)." |
| Intra-community supply (goods) | No | "VAT-exempt intra-community supply, art. 39bis of the VAT Code." |
| Export outside the EU | No | "VAT-exempt export, art. 39, §1 of the VAT Code." |
The exemption scheme (art. 56bis) is open below €25.000 of annual turnover; reverse charge mainly covers construction work between Belgian taxable persons; the intra-Community exemption requires a taxable client in another member state, whose VAT number must be validated. A missing or wrong mention costs your client the right to deduct, and you are liable for it. The invoice generator adds the right wording automatically and produces the PDF.
Numbering and retention
Invoice numbering must be continuous and gapless, and invoices are generally kept for 7 years. Online tools or invoicing software help you avoid omissions and automate VAT.
Frequently asked questions
What are the mandatory mentions on a Belgian invoice?
The word "invoice", a unique sequential number, the date, your details and VAT number, those of the client, the description, the taxable base per rate, the VAT rate and amount, and the total. The invoice generator adds them automatically, with the legal mention required by your regime.
In which order should I tackle my obligations as a self-employed person?
Income first, charges second. Set a daily rate that already accounts for tax and contributions, then estimate your quarterly social contributions, which are provisional for the first three years before being adjusted. Invoicing and VAT come afterwards: they are formalities, not trade-offs.
Can I invoice without VAT?
Yes, under certain regimes: the small business exemption (art. 56bis), reverse charge, intra-Community supplies or exports. A specific legal mention is then mandatory.
Do I need an accountant, or can I manage on my own?
These tools handle the arithmetic: rate, contributions, VAT, mandatory wording. What they do not handle are the choices and the filings, and that is where an accountant earns their fee. The rule of thumb: as long as you invoice services in Belgium alone, you can manage. Cross-border work, staff or company assets change that.
Explore the other topics
