> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# 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

### bill/invoice

<Accordion title="#reverse-charge">
  **Filters:**

  * **Tags:** `reverse-charge`

  **Output:**

  * **Note:** Reverse charge: Customer to account for VAT to the relevant tax authority. (reverse-charge)
</Accordion>

## Validation Rules

<AccordionGroup>
  <Accordion title="tax.Identity">
    | Field  | Test                                                            | Validation Code / Message                                        |
    | ------ | --------------------------------------------------------------- | ---------------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Code in \[BE]</li><li>Valid</li></ul> | `GOBL-BE-TAX-IDENTITY-01`<br />Invalid Belgian VAT identity code |
  </Accordion>

  <Accordion title="bill.Invoice">
    | Field                  | Test                                                                                          | Validation Code / Message                                                       |
    | ---------------------- | --------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------- |
    | `supplier.tax_id`      | <ul class="gobl-test"><li>No BCE identity</li><li class="gobl-test-present">Present</li></ul> | `GOBL-BE-BILL-INVOICE-01`<br />Supplier tax ID required for Belgian regime      |
    | `supplier.tax_id.code` | <ul class="gobl-test"><li>No BCE identity</li><li class="gobl-test-present">Present</li></ul> | `GOBL-BE-BILL-INVOICE-02`<br />Supplier tax ID code required for Belgian regime |
    | `supplier.identities`  | <ul class="gobl-test"><li>No tax ID code</li><li>Has BCE type</li></ul>                       | `GOBL-BE-BILL-INVOICE-03`<br />Supplier identities must include BCE type        |
  </Accordion>
</AccordionGroup>