Documentation Index
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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: