Invoicing

In general, a taxable person (or a third party in the case of outsourcing, or the customer in the case of self-billing) must issue invoices, although exceptions do exist. Both paper and electronic invoices are accepted.

Certain specific particulars should be mentioned on the invoice.

Electronic invoicing is permitted if the customer agrees to receive electronic invoices and the authenticity of the origin and integrity of the content of the invoices is guaranteed. In respect to the latter, the following methods are accepted:

• an Advanced Electronic Signature (AES)
• an Electronic Data Interchange (EDI)

The Belgian VAT authorities may accept other methodologies, subject to an individual licence being issued.

For transactions with non-EU-based suppliers that are deemed to take place in Belgium for VAT purposes, additional conditions may be imposed by the Belgian VAT authorities in the future. Currently, this is not yet the case.