Key takeaways
- The company number identifies every entity registered with the Crossroads Bank for Enterprises (BCE/KBO); it has ten digits.
- The VAT number is that same number prefixed with BE, assigned only to VAT-taxable persons.
- The digits are identical: the Belgian VAT number is the company number activated for VAT.
- On Peppol, a Belgian company is identified by scheme 0208, which reuses the company number.
A customer asks for your "VAT number", the authorities refer to your "company number", and both appear on an invoice. In Belgium the company number and the VAT number are not two unrelated identifiers: they share the same digits but play different roles. Mixing them up, or quoting one where the other is expected, can delay a payment or get an invoice rejected.
The distinction fits in a sentence: the company number identifies the entity, the VAT number identifies the VAT-taxable person. This article sets out what each one designates, how they are linked, when to use which, and how they appear on your invoices and on the Peppol network, whose use becomes the B2B norm from 1 January 2026.
Company number and VAT number: two distinct identifiers
The company number is the unique identifier assigned to every entity registered with the Crossroads Bank for Enterprises (BCE/KBO), the official register of Belgian businesses and associations. A company, a self-employed person, a non-profit: on registration, the entity receives this number, which stays with it for life and serves as its identification key with the authorities.
The VAT number, by contrast, denotes a specific tax status: that of a person liable for value added tax. It is assigned only when the entity carries out an activity that makes it a VAT-taxable person. In Belgium this number reuses the exact digits of the company number, preceded by the country code BE.
The company number: the identity of every Belgian business
The company number has ten digits, usually shown in groups (for example 0123.456.789). It is unique, never reassigned, and public: anyone can look up an entity's identification data in the Crossroads Bank for Enterprises from this number.
This is the identifier that follows you through every step: opening a business account, registering with a business one-stop shop, administrative filings, public tenders. It does not depend on your VAT position: an entity that is not VAT-registered still has a company number.
What the company number is for
Identifying the entity with the authorities
It is the single key used by public services and business one-stop shops.
Being found publicly
The identification data is available in the Crossroads Bank for Enterprises.
Serving as the basis for the VAT number
The Belgian VAT number is this number, once VAT registration is granted.
Routing invoices on Peppol
The Belgian identification scheme on the Peppol network reuses the company number.
The VAT number: the company number activated for VAT
The VAT number is not a second, randomly drawn number: it is the company number with the BE prefix added. An entity whose company number is 0123.456.789 will, once VAT-registered, have VAT number BE 0123.456.789. The ten digits do not change; only the country prefix signals the VAT dimension.
This is the identity you quote on your invoices, use to invoice with VAT, deduct VAT on your purchases and file your returns. Prefixed with BE, it also enters the European system for identifying taxable persons in cross-border transactions. For trade between EU businesses, see intra-Community VAT: invoicing between EU businesses.
The two numbers at a glance
The table below sums up what sets the two identifiers apart and what links them.
| Company number | VAT number | |
|---|---|---|
| Assigned to every registered entity | ||
| Assigned only to VAT-taxable persons | ||
| Carries the BE prefix | ||
| Reuses the same ten digits | ||
| Serves as the Peppol identifier (scheme 0208) | ||
| Mandatory tax detail on the invoice |
Not every business has a VAT number
The point that causes the most confusion: holding a company number does not automatically mean holding an active VAT number. The company number is assigned on registration; the VAT number requires an activity that makes the entity liable for or registered for VAT.
An entity can therefore exist, hold a company number and have no active VAT number, for example when it carries out no economic activity subject to the tax. Conversely, a VAT-registered self-employed person holds both, with the same digits. The VAT exemption scheme for small businesses is a case worth knowing: see the VAT exemption scheme in Belgium for its conditions.
These numbers on your invoices and on Peppol
On a Belgian invoice, the seller's VAT number (and often the buyer's) is an expected detail: it ties the transaction to specific tax identities. The full set of details to include is covered in the mandatory details of a Belgian invoice.
On the Peppol network, identification follows a different logic. For an invoice to reach the right recipient, each business must be reachable through an identification scheme. In Belgium the scheme used for B2B invoicing is the 0208 prefix, which denotes the company number (BCE/KBO). A business whose VAT number is BE 0123.456.789 is therefore reached on Peppol via the address 0208:0123456789.
In other words, both identifiers coexist on an e-invoice: the company number, via scheme 0208, is used to route the document to the right access point, while the VAT number remains the tax detail that gives the invoice its value. For the identifier's role on the network, read the Peppol ID: what it is for and how to get one.
Compliant invoices, with the right identifiers
YouInv places your company number and VAT number in the right spots, and routes your invoices on Peppol via scheme 0208.
What to remember in practice
The rule is short: one set of ten digits, two uses. The company number is your entity identity, present from registration and used to route you on Peppol; the VAT number is that same number prefixed with BE, reserved for your VAT-taxable role and expected as a tax detail on the invoice.
In practice, compliant invoicing software handles this distinction for you: it places the VAT number where the law requires it and uses the company number for Peppol addressing. You only enter correct data once. That is the first reflex to have as the B2B mandate approaches.
Further reading
- The mandatory details of a Belgian invoice: what an invoice must contain, VAT number included.
- The Peppol ID: what it is for and how to get one: how the company number serves as an address on the network.
- Peppol Belgium: the B2B mandate on 1 January 2026: who is concerned and from when.
What is the difference between a company number and a VAT number in Belgium?
The company number is the unique identifier assigned to every entity registered with the Crossroads Bank for Enterprises (BCE/KBO); it has ten digits. The VAT number is that same number prefixed with BE, assigned only when the entity is registered for VAT. The digits are identical: the Belgian VAT number is the company number activated for VAT.
Does every Belgian business have a VAT number?
No. Every registered entity receives a company number, but a VAT number is assigned only to VAT-taxable persons. An entity with no VAT-liable activity can hold a company number without an active VAT number.
Is the Belgian VAT number just the company number with BE in front?
Yes. In Belgium the VAT number is the company number preceded by the country code BE. A company number 0123.456.789 becomes VAT number BE 0123.456.789 once VAT registration is granted.
Which number appears on a Peppol invoice?
On the Peppol network a Belgian company is identified by scheme 0208, which denotes the company number (BCE/KBO). The VAT number remains a mandatory invoice detail. Both coexist: one routes the document, the other fulfils its tax role.
Where can I find my company number?
The company number appears on the entity's official documents and can be looked up publicly in the Crossroads Bank for Enterprises. It is the identification key used with the authorities and on your invoices.
