Advance invoices in Belgian practice and Peppol
When to issue a Belgian advance or deposit invoice, how to settle it on the final invoice, and how credit notes interact once the advance has already gone out on Peppol.
Updated
- Belgium
One job: treat advances as real invoices
A Belgian advance / deposit invoice is a VAT invoice, not a renamed quote. It opens a receivable, uses your invoice sequence, and (when required) travels as a Peppol BIS Invoice. Relabelling a quote as “deposit” without a proper invoice leaves both parties without clean VAT evidence.
Document roles: Invoice, credit note, and quote. Lifecycle gates: Quote to invoice workflow.
When to invoice an advance
| Situation | Issue an advance invoice? | Notes |
|---|---|---|
| Deposit due on quote acceptance / signature | Yes | Contract or commercial terms should state the amount or % |
| Progressive billing by signed milestone | Often a milestone invoice (same discipline) | Align lines to the signed milestone, not the full quote |
| Cash received with no invoice yet | Catch up with an invoice | Receipt alone is not a substitute for the VAT document |
| Pro forma / payment request only | No | Pro forma is not a tax invoice and is not Peppol billing |
VAT timing on advances follows Belgian rules for your regime (standard, reverse charge, and so on). Map the same category you would use for the underlying supply; see Belgian VAT regimes.
What a good advance invoice contains
| Field | Why |
|---|---|
| Own invoice number (gap-free series) | Advances burn real numbers; do not reuse quote codes |
| Clear description (“Advance on …”, project / quote ref) | Buyer AP and your final settlement need a trail |
| Taxable base, VAT (or AE / exempt as applicable), total | Same quality as any other invoice |
| Parties, VAT IDs, dates | Legal mentions checklist |
Send it on Peppol when domestic B2B structured e-invoicing applies; see the 2026 obligation.
Final invoice settlement
On completion (or the last milestone), the final invoice bills the remaining balance. It must not silently re-invoice the full contract as if no advances existed.
| Pattern | Correct | Wrong |
|---|---|---|
| Settlement | Final invoice = total due − advances already invoiced (shown clearly) | Final invoice for 100% with a verbal “ignore the advances” |
| References | Quote / project + prior advance invoice numbers | No link to advances already on Peppol |
| Totals | Open balance matches what the buyer still owes | Double-counting advances in AR |
Present the deduction so PDF and structured data stay consistent, with coherent tax categories for each amount.
Credit notes and advances
Once an advance is sent on Peppol, you do not edit it. Wrong amount, cancelled project, or over-advance: issue a structured credit note referencing that advance invoice, then a corrected advance or an adjusted final invoice if needed. Mechanics: Credit notes on Peppol.
| Event | Action |
|---|---|
| Advance too high / project cancelled | Credit note on the advance (full or partial) |
| Scope change before final | Credit / re-invoice advance if VAT base changes; else adjust only the final |
| Final overstates after advances | Credit the final; do not rewrite the advance history |
- Advance invoice
A formal VAT invoice for a deposit or instalment before (or during) the full supply. It uses the invoice sequence and, when required, Peppol; it is distinct from a quote or pro forma.