Compliance & regulation8 min read
The annual VAT client listing in Belgium: how it works
The annual VAT client listing is a yearly obligation in Belgium: who must file it, the 250 EUR threshold, what it contains and how to submit it via Intervat.
Category
Compliance & regulation
Compliance & regulation8 min read
Company number vs VAT number in Belgium
Company number or VAT number in Belgium: the difference, their format, when to use each, and how they appear on your invoices and on the Peppol network.
Compliance & regulation8 min read
VAT rates in Belgium: 21%, 12%, 6% and 0%
VAT rates in Belgium explained: the 21% standard rate, the 12% intermediate rate, the 6% reduced rate and the zero rate, with examples and their legal basis.
Compliance & regulation8 min read
VAT reverse charge in Belgium: when it applies
The VAT reverse charge in Belgium: when the customer accounts for the VAT instead of the supplier, how to invoice without tax and which mention to add.
Compliance & regulation8 min read
The EN 16931 standard: the invoice semantic model
The EN 16931 standard explained: the semantic model of the European e-invoice, its link to UBL 2.1, the CII syntax and Directive 2014/55/EU.
Compliance & regulation8 min read
Evidential value of an e-invoice: the guide
Evidential value of an e-invoice: the three legal guarantees (authenticity, integrity, legibility), the reliable audit trail and the role of Peppol.
Compliance & regulation9 min read
Intra-Community VAT: invoicing between EU businesses
Intra-Community VAT: when to invoice without VAT between EU businesses, the exemption conditions, reverse charge and the mentions to put on the invoice.
Compliance & regulation7 min read
How long to keep invoices in Belgium
How long to keep invoices in Belgium: the ten-year legal retention period, when it starts, the special longer cases, and the rules for archiving e-invoices.
Compliance & regulation9 min read
Mandatory invoice details in Belgium
Mandatory invoice details in Belgium: the full list, the VAT number rule, the legal basis in the VAT Code and what changes with Peppol e-invoicing.
Compliance & regulation8 min read
ViDA: VAT in the Digital Age in Europe
ViDA, the EU's VAT in the Digital Age reform: its three pillars, the timeline through 2035 and what it changes for Belgian businesses.
Compliance & regulation8 min read
Directive 2014/55/EU: e-invoicing in public procurement
Directive 2014/55/EU explained: what it requires for e-invoicing in public procurement, how it relates to EN 16931 and Peppol, and who it affects.
Compliance & regulation9 min read
Invoicing rules in Belgium: the obligations to know
Invoicing rules in Belgium: mandatory invoice details, issuance deadline, sequential numbering, retention and the structured e-invoice for SMEs.
Compliance & regulation6 min read
VAT and e-invoicing in Belgium: what actually changes
VAT and e-invoicing in Belgium: what really changes for deduction, mandatory details, reporting and archiving once B2B invoices become structured Peppol files.