Belgium

Belgium’s tax system is administered by the Federal Public Service Finance (Service Public Fédéral Finances / Federale Overheidsdienst Financiën). As an EU member state, Belgium follows the EU VAT Directive.

VAT (Taxe sur la Valeur Ajoutée, TVA / Belasting over de Toegevoegde Waarde, BTW) applies at standard, intermediate, and reduced rates. The intermediate rate covers certain goods including social housing, restaurant services, and some food products, while the reduced rate applies to basic necessities such as food, water, pharmaceuticals, books, and passenger transport.

Businesses are identified by their VAT number (Numéro de TVA / BTW-nummer) in the format BE followed by 10 digits. Belgium supports credit notes for invoice corrections.

Base Details

Key	Value
Tax Country Code	BE
Currency	EUR
Base Time Zone	Europe/Brussels

Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax

VAT Rates

Rate	Keys	Name	Percents	Description
general	standard	General Rate	21.0%
intermediate	standard	Intermediate Rate	12.0%
reduced	standard	Reduced Rate	6.0%

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note

Scenarios

Scenarios attach notes and extensions to a document when its filters match. Read more about scenarios.

bill/invoice

Tags	Categories	Output
reverse-charge	VAT	{   “note”: {     “cat”: “VAT”,     “key”: “reverse-charge”,     “text”: “Reverse charge: Customer to account for VAT to the relevant tax authority.”   } }

Validation Rules

Validation rules check each struct against a set of assertions and report any failures with a unique code and message. Read more about validation.

tax.Identity

Field	Test	Validation Code / Message
code	Code in [BE] Valid	GOBL-BE-TAX-IDENTITY-01 Invalid Belgian VAT identity code

bill.Invoice

Field	Test	Validation Code / Message
supplier.tax_id	No BCE identity Present	GOBL-BE-BILL-INVOICE-01 Supplier tax ID required for Belgian regime
supplier.tax_id.code	No BCE identity Present	GOBL-BE-BILL-INVOICE-02 Supplier tax ID code required for Belgian regime
supplier.identities	No tax ID code Has BCE type	GOBL-BE-BILL-INVOICE-03 Supplier identities must include BCE type