Key takeaways
- A simplified invoice carries fewer details than a full invoice, but it remains an invoice for VAT purposes.
- In Belgium it is allowed when the amount does not exceed EUR 100 excluding VAT, and for corrective documents.
- It is not allowed for intra-Community operations or for those subject to the reverse charge.
- The lightening concerns the details, not the format: a B2B invoice that must be issued since 2026 is still a structured electronic invoice.
The simplified invoice, a lighter invoice set by law
Not all invoices are the same. For small amounts and for certain corrective documents, the VAT rules allow a simplified invoice: an invoice that carries only part of the details required of an ordinary one. This is not an informal tolerance, it is a precise scheme, set in Belgium by Article 13 of Royal Decree No. 1 of 29 December 1992.
The stakes are concrete for a retailer or a service provider: knowing when you may issue this shorter document, what it must still contain, and above all when it is excluded. A simplified invoice issued in the wrong case does not meet the invoicing obligation and exposes your customer to a refusal of VAT deduction.
This article covers the three points that matter: the cases where it is allowed, the details to keep, and the operations that stay outside the scheme.
The cases where a simplified invoice is allowed
The Belgian scheme flows from the EU VAT Directive (Directive 2006/112/EC, Article 220a, introduced by Directive 2010/45/EU). Article 13 of Royal Decree No. 1 sets its national scope. Two main situations open the right to a simplified invoice.
The first is the amount. A simplified invoice is admitted when its amount does not exceed EUR 100 excluding VAT. This is the typical case of retail sales and small services. The second is the corrective document: when a document amends and refers to an invoice already issued, it may take the simplified form, whatever the amount.
Belgian threshold
amount excluding VAT not to exceed (RD No. 1, art. 13)
EU basis
article of Directive 2006/112/EC
main cases
small amounts and corrective documents
The Directive also leaves Member States the option to extend the scheme to invoices between EUR 100 and EUR 400, or where sector practice makes it hard to comply with all the details (Article 238). Belgium keeps the EUR 100 excluding VAT threshold as its reference rule.
The mandatory details of a simplified invoice
Even lightened, the simplified invoice must let the administration and the customer identify the operation and the VAT due. Article 13 of Royal Decree No. 1 lists the details to keep.
What a simplified invoice must contain
The date of issue and a sequential number
A unique number, based on one or more series, that identifies the invoice.
The supplier's identification
Name or business name, address and VAT identification number.
The customer's identification
Their VAT number or, failing that, their name and full address.
The type of goods or services
The nature of the operation, without the line-by-line detail of a full invoice.
The taxable base and the VAT due
Per rate, the taxable base and the total amount of tax.
For a corrective document, the reference to the original invoice
The reference to the original invoice and the specific details amended.
What disappears compared with an ordinary invoice is mainly the line-by-line detail, the quantities and the unit prices. For the details of a full invoice, see Mandatory details of an invoice in Belgium.
Simplified invoice versus full invoice: what changes
The difference lies in the level of detail, not in the nature of the document. The table below places the main details.
| Full invoice | Simplified invoice | |
|---|---|---|
| Date of issue and unique sequential number | ||
| Supplier's name, address and VAT number | ||
| Taxable base per rate and VAT due | ||
| Line-by-line detail, quantities and unit prices | ||
| Customer's full contact details required |
One point deserves attention: numbering stays sequential and unique, as for any invoice. On that subject, read Sequential invoice numbering in Belgium.
The operations excluded from the simplified scheme
The EUR 100 threshold is not enough on its own: some operations always require a full invoice, whatever the amount. Article 13 of Royal Decree No. 1 excludes from the simplified scheme cross-border intra-Community operations (distance sales, intra-Community supplies and acquisitions) as well as operations for which the customer is the person liable for VAT (the reverse charge).
The logic of these exclusions is simple: those operations rest on precise details (the VAT number of both parties, the exemption reason, the reverse-charge reference) that the simplified invoice does not require. For the reverse charge, see The VAT reverse charge in Belgium.
Compliant invoices, full or simplified, with the right details
YouInv fills in the legal details based on the operation and generates your structured electronic invoices ready for Peppol.
The simplified invoice and B2B e-invoicing in 2026
A common confusion mixes up two separate notions: the details and the format. The simplified invoice is a lightening of the VAT details. The structured e-invoicing obligation, by contrast, concerns the format of the document. The two do not overlap.
Since 1 January 2026, every VAT-registered business established in Belgium must issue and receive structured electronic invoices (in the Peppol BIS format, compliant with the EN 16931 standard) for its B2B operations. When an operation between two established taxable persons requires an invoice, it therefore takes the structured form, and its content must satisfy the semantic model of the standard.
Do not read a carve-out into this: a simplified invoice issued for a B2B operation between taxable persons established in Belgium is still subject to the format obligation and must be a structured electronic invoice, even when its details are simplified. Lightening the details never removes the format where that format is required. In practice, the most common case of a simplified invoice remains small-amount retail sales, where that B2B scope does not apply. For the scope of the obligation, see Peppol Belgium: the B2B mandate on 1 January 2026.
Further reading
- Mandatory details of an invoice in Belgium: the full list for an ordinary invoice.
- The corrective invoice: amending an invoice already issued: the case of corrective documents.
- Peppol Belgium: the B2B mandate on 1 January 2026: who is concerned and from when.
The reference source prevails: Royal Decree No. 1 of 29 December 1992 on measures to ensure the payment of VAT.
What is a simplified invoice?
A simplified invoice is an invoice that carries only part of the mandatory details of a full invoice. In Belgium, it is allowed by Article 13 of Royal Decree No. 1 when the invoice amount does not exceed EUR 100 excluding VAT, and for corrective documents that amend an original invoice.
What is the maximum amount for a simplified invoice in Belgium?
The Belgian threshold is set at EUR 100 excluding VAT by Article 13 of Royal Decree No. 1. Above that amount, a full invoice carrying all mandatory details is required, except for a corrective document.
What details must a simplified invoice contain?
It must show the date of issue, a unique sequential number, the supplier's identification (name, address and VAT number), the customer's identification, the type of goods or services, and the taxable base per rate together with the total VAT due. For a corrective document, a reference to the original invoice and the amended details.
When is a simplified invoice not allowed?
It is not allowed for intra-Community operations (distance sales, intra-Community supplies and acquisitions) or for operations where the customer is the person liable for VAT (reverse charge). These operations require a full invoice.
Is the simplified invoice affected by the 2026 e-invoicing mandate?
The simplified invoice is a lightening of the VAT details, separate from the format. Since 1 January 2026, a B2B operation between VAT-registered businesses established in Belgium that requires an invoice must result in a structured electronic invoice, even when its details are simplified. The most common case of a simplified invoice remains small-amount retail sales, outside that B2B scope.
