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.

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Base Details

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Tax Categories

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VAT Rates

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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

#reverse-charge

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