TVA/BTW Invoice Format in Belgium: Complete Guide for Small Businesses
Getting the TVA/BTW invoice format right in Belgium is essential for compliance with Service Public Fédéral Finances (SPF Finances). An incorrectly formatted invoice can mean your clients can't claim input tax credits, and your business faces penalties during audits.
This guide explains the exact format requirements, walks through a calculation example, and shows you how to set up compliant invoices in minutes.
What Is a TVA/BTW Invoice?
A TVA/BTW invoice is a formal document that shows the TVA/BTW charged on a sale. It serves as proof of the transaction for both seller and buyer, and enables TVA/BTW-registered buyers to claim input tax credits from SPF Finances.
A TVA/BTW invoice is a formal document that shows the TVA/BTW charged on a sale. It serves as proof of the transaction for both seller and buyer, and enables TVA/BTW-registered buyers to claim input tax credits from SPF Finances.
Required Fields on a TVA/BTW Invoice
Every TVA/BTW invoice in Belgium must clearly display:
Every TVA/BTW invoice in Belgium must clearly display:
- The words "Tax Invoice" prominently displayed
- Seller's business name, address, and BCE/KBO
- Buyer's name, address, and BCE/KBO (for B2B)
- Invoice number (unique and sequential)
- Invoice date and tax point
- Line-item descriptions with quantities and unit prices
- Subtotal before TVA/BTW
- TVA/BTW rate applied: 21% standard, 12% reduced, 6% super-reduced
- TVA/BTW amount
- Total payable including TVA/BTW
TVA/BTW Calculation Example
For a service worth €10,000 in Belgium:
For a service worth €10,000 in Belgium:
- Subtotal: €10,000
- TVA/BTW (21% standard, 12% reduced, 6% super-reduced): calculated on the subtotal
- Total: subtotal + TVA/BTW
Always show the TVA/BTW as a separate line item — never bundle it into the price without disclosure.
Common Format Mistakes
Common Format Mistakes includes: Missing "BCE/KBO" — makes the invoice invalid for input credits Not labelling the document as "Tax Invoice"
- Missing "BCE/KBO" — makes the invoice invalid for input credits
- Not labelling the document as "Tax Invoice"
- Using old TVA/BTW rates
- Bundling TVA/BTW into prices without a clear breakdown
- Non-sequential or duplicated invoice numbers
Free Templates for Belgian Businesses
Invoicemonk's invoice generator provides pre-built templates with all SPF Finances-required fields. Select your country, add your BCE/KBO, and the platform handles TVA/BTW calculations automatically.
Invoicemonk's invoice generator provides pre-built templates with all SPF Finances-required fields. Select your country, add your BCE/KBO, and the platform handles TVA/BTW calculations automatically.
Digital vs Paper Invoices
SPF Finances accepts digital invoices provided they contain all mandatory elements and can be produced for audit.
SPF Finances accepts digital invoices provided they contain all mandatory elements and can be produced for audit. Belgium mandates structured e-invoicing for all B2B domestic transactions from January 1, 2026. The system uses PEPPOL BIS 3.0 (UBL format) through the Hermes/Mercurius platforms for B2G and the PEPPOL network for B2B. All VAT-registered businesses must be able to send and receive e-invoices.
Using invoicing software ensures consistency and reduces errors compared to manual formatting.
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