Compliance & regulation10 min read
GDPR and e-invoicing: the personal data in an invoice
GDPR and e-invoicing: legal basis, data minimisation, retention versus the right to erasure and Peppol transmission, for Belgian and EU businesses.
Category
Compliance & regulation
Compliance & regulation9 min read
VAT on construction work in Belgium: rates and reverse charge
VAT on construction and immovable work in Belgium: when the reduced 6% rate applies, the standard 21% rate, and the reverse charge between businesses.
Compliance & regulation8 min read
How to check an intra-EU VAT number with VIES
Check an intra-EU VAT number with VIES: what the tool is for, what it changes for the exemption and reverse charge, and how to run the check in practice.
Compliance & regulation9 min read
The EC Sales List in Belgium: a practical guide
The EC Sales List in Belgium: who must file it, the L, T and S codes, filing frequency and submission on Intervat, explained for SMEs.
Compliance & regulation8 min read
VAT fines: the penalties for a non-compliant invoice
Non-compliant VAT invoicing in Belgium: the scale of proportional and fixed fines, the criminal sanctions, and how to avoid them.
Compliance & regulation8 min read
The VAT One Stop Shop (OSS): EU e-commerce VAT
The VAT One Stop Shop explained: the €10,000 threshold, the three schemes, filing through Intervat and EU e-commerce VAT for Belgian B2C sellers.
Compliance & regulation8 min read
Invoice numbering in Belgium: the rules
Invoice numbering in Belgium: what the law requires, how to build a continuous and unique series, and what e-invoicing changes about it.
Compliance & regulation7 min read
Invoice issuance deadline in Belgium: when to invoice
Invoice issuance deadline in Belgium: the 15th-day rule, when the clock starts (chargeable event, VAT chargeability) and how periodic invoices work.
Compliance & regulation9 min read
Legal basis for B2B e-invoicing in Belgium
The legal basis for B2B e-invoicing in Belgium: the law of 6 February 2024, the royal decree of 8 July 2025, the VAT Code and the EU framework.
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.
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.