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Documentation Index

Fetch the complete documentation index at: https://docs.gobl.org/llms.txt

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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.

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Base Details

KeyValue
Tax Country CodeBE
CurrencyEUR
Base Time ZoneEurope/Brussels

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Tax Categories

CodeNameTitle
VATVATValue Added Tax

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VAT Rates

RateKeysNamePercentsDescription
generalstandardGeneral Rate21.0%
intermediatestandardIntermediate Rate12.0%
reducedstandardReduced Rate6.0%

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Correction Definitions

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

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Invoice Types

The types of invoices that can be created with a preceding definition:
  • credit-note

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Scenarios

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bill/invoice

Filters:
  • Tags: reverse-charge
Output:
  • Note: Reverse charge: Customer to account for VAT to the relevant tax authority. (reverse-charge)

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Validation Rules

FieldTestValidation Code / Message
code
  • Code in [BE]
  • Valid
GOBL-BE-TAX-IDENTITY-01
Invalid Belgian VAT identity code
FieldTestValidation 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