Reference23 min read

Belgium

VAT regimes on Belgian invoices: which applies and what to write

Choose the VAT regime of a Belgian invoice (standard rate, reverse charge, intra-EU, export, franchise, exemption) and write the exact wording, Peppol code and grid.

Updated: 21 October 2026
Content owner: Customer education team
For: Freelancers and small business owners · Billing and finance teams · Accountants and bookkeepers

At a glance

The regime follows what you supply and your own VAT status, not the customer's VAT number: by default you charge Belgian VAT at 21%, 12% or 6%. You charge none only where the law says so: reverse charge for listed construction works for a customer filing periodic VAT returns and for services to EU businesses, an exemption for goods shipped to EU businesses or exported, and the franchise if you use the small-business scheme. Each regime has its own prescribed wording, Peppol VAT category and VAT return grid.

Before you begin

What you supply (goods, services or works on a building) and where the goods go
Your customer's status: business with a Belgian or foreign VAT number, or private individual
Your own VAT status: normal VAT payer, small-business franchise or article 44 exempt activities
An OrdoGrid company where you are owner or administrator

What you will achieve

Pick the regime for each supply from one decision table
Write the prescribed wording and use the matching Peppol VAT category
Set Options de TVA in OrdoGrid and add the wording it does not print
Tell your accountant the right return grid and keep the evidence

On this page

A VAT regime decides three things on an invoice: whether you charge Belgian VAT, who pays it to the State, and which wording replaces the VAT amount. It follows from what you supply, where it goes and your own VAT status. A Belgian VAT payer charges 21%, 12% or 6% by default; every other regime needs a legal basis, a prescribed mention, a Peppol VAT category and a VAT return grid.

This reference is for business owners, freelancers, billing teams and accountants. It maps all regimes; the detail lives in construction reverse charge, customers abroad, the small business VAT exemption and Belgian invoice legal mentions. It is not tax advice: confirm borderline cases with your accountant or FPS Finance.

Decide the regime in three questions

What is your own status? Under the small-business franchise (VAT Code art. 56bis) you charge no VAT on the supplies you make in Belgium, whoever the customer is. Services to a business in another EU country are taxed in the customer's country, where the customer accounts for the VAT: ask your accountant which mention applies (see small business VAT exemption). Supplies exempt under article 44, such as certain medical, educational and social services, carry no VAT either.
What do you supply, and where does it go? Goods leaving Belgium, services to a business in another EU country and works on buildings each follow their own rules.
Who is the customer? Reverse charge needs a customer with the right status: a business in another EU country for services, a taxable person filing periodic Belgian VAT returns for construction works.

Your situation	Regime and legal basis	VAT on your invoice	Who accounts for the VAT
A sale in Belgium not listed below, to a business or a private individual	Standard: 21%, 12% or 6% (Royal Decree no. 20)	Yes, per rate	You, in your VAT return
Construction works or installations listed in article 20 (heating, electrical, kitchen cabinets, floor coverings…), by a supplier established in Belgium, for a customer filing periodic VAT returns	Domestic reverse charge (Royal Decree no. 1, art. 20)	No	The customer
Gold material or semi-finished gold, investment gold taxed by option, greenhouse-gas emission allowances	Domestic reverse charge (art. 20bis and 20ter)	No	The customer
Services to a business in another EU country, under the general place-of-supply rule	Taxable in the customer's country (VAT Code art. 21 §2)	No	The customer, in its own country
Goods dispatched from Belgium to a business with a VAT number in another EU country	Exempt intra-Community supply (art. 39bis)	No	The customer, in its own country
Goods exported outside the EU	Exempt export (art. 39)	No	No Belgian VAT is due
Services to a business outside the EU, under the general place-of-supply rule	Not taxable in Belgium (VAT Code art. 21 §2)	No	No Belgian VAT is due
You use the small-business franchise, for a supply in Belgium	Franchise (art. 56bis)	No, on every invoice	Nobody; you cannot deduct VAT on your own costs either
A supply exempt by its nature	Exemption (art. 44)	No	Nobody
One of the few items taxed at 0%	Zero rate	0%	Nothing to pay

Two shortcuts are common and wrong:

A Belgian customer with a VAT number does not make an invoice reverse charge. Outside the article 20 list, you charge it VAT as you would a private individual.
A customer without a VAT number does not turn an invoice into a ‘franchise’ invoice. The franchise is your own status, based on your turnover.

What each regime must say, and how it is coded

Sources: Royal Decree no. 1, art. 5 §1; the Peppol BIS Billing 3.0 rules; FPS Finance's Intervat help for the grids.

Regime	Required on the invoice	Peppol VAT category	Return grid
Standard	Per rate: taxable amount and unit price excluding VAT; the rates and the total VAT, in euros	S, with no exemption reason (BR-S-10)	01 (6%), 02 (12%), 03 (21%)
Domestic reverse charge	The full article 20 §3 text (below), with no rate and no VAT amount	AE, with reason ‘Reverse charge’ (BR-AE-10) and both VAT numbers	45
EU services	‘Autoliquidation’ or ‘Btw verlegd’ instead of rate and VAT; the VAT number under which the customer received the service	AE (BR-AE-10)	44, and the intra-Community listing
Intra-Community supply of goods	The customer's VAT number in the other member state and a reference to the exemption; never a simplified invoice	K, with reason ‘Intra-community supply’ (BR-IC-10), a delivery date or period and a deliver-to country (BR-IC-11, BR-IC-12)	46, and the intra-Community listing
Export	A reference to the exemption; the customs export declaration must refer to your invoice (Royal Decree of 17 December 2025)	G, with reason ‘Export outside the EU’ (BR-G-10)	47
Services outside the EU	No prescribed wording found; we recommend stating why no VAT is charged, for example ‘Service not subject to Belgian VAT – place of supply outside Belgium (art. 21 §2 VAT Code)’	Ask your accountant	47
Franchise	‘Régime particulier de la franchise de taxe’ or ‘Bijzondere vrijstellingsregeling van belasting’ in place of the VAT	E, with a reason code or text (BR-E-10)	None: no periodic VAT return
Article 44 exemption	If you issue an invoice: a reference to the exemption	E (BR-E-10)	00 or 47 if you file periodic returns (mixed taxpayer), depending on your right to deduct; none if you only make article 44 supplies
Zero rate	The 0% rate	Z, with no exemption reason (BR-Z-10)	Ask your accountant

Every full invoice also carries the general mentions, including the customer's VAT number whenever it has one, and must be issued by the 15th of the month after the supply (Royal Decree no. 1, art. 4). Article 20 §3 fixes the reverse-charge text for construction works, gold and emission allowances, in French and Dutch:

Autoliquidation : En l'absence de contestation par écrit, dans un délai d'un mois à compter de la réception de la facture, le client est présumé reconnaître qu'il est un assujetti tenu au dépôt de déclarations périodiques. Si cette condition n'est pas remplie, le client endossera, par rapport à cette condition, la responsabilité quant au paiement de la taxe, des intérêts et des amendes dus.

Verlegging van heffing. Bij gebrek aan schriftelijke betwisting binnen een termijn van één maand na de ontvangst van de factuur, wordt de afnemer geacht te erkennen dat hij een belastingplichtige is gehouden tot de indiening van periodieke aangiften. Als die voorwaarde niet vervuld is, is de afnemer ten aanzien van die voorwaarde aansprakelijk voor de betaling van de verschuldigde belasting, interesten en geldboeten.

Wording versus codes. Peppol validation checks categories, rates, amounts and reasons; it does not read your sentences. The wording is a legal requirement in its own right, and FPS Finance asks for extended clauses such as the article 20 text to appear as notes in the structured invoice too (specific FAQ, Q11).

Language. The prescribed wordings are official in French and Dutch; we found no official German text. If your operating seat is in the Dutch-language area, the legally required parts of the invoice must be in Dutch (Flemish decree of 19 July 1973). In Brussels you may choose French or Dutch.

Belgian VAT rates as of October 2026

Belgium has three rates, 21% (standard), 12% and 6%, plus 0% for a few items; Royal Decree no. 20 lists what qualifies for the reduced rates. Two changes apply in 2026:

Since	Change	Legal basis
1 January 2026, until 31 December 2030	6% again for heat pumps supplied and installed in, on or next to a dwelling first occupied less than 10 years before the first invoice, for a final consumer, hybrids excluded, with a long prescribed mention (older dwellings: the renovation rubric)	Royal Decree of 18 December 2025
1 March 2026	Furnished accommodation and camping pitches: 6% to 12%. Phytopharmaceutical products: 12% to 21%	Royal Decree of 14 February 2026, confirmed by the Law of 23 September 2026

The March changes apply to VAT that becomes chargeable from 1 March 2026, including advance payments collected from that date. Other measures discussed in late 2025, such as moving take-away meals to 12%, were dropped.

An invoice may have lines at several rates. It must then show the taxable amount per rate, the rates and the total VAT. In OrdoGrid, the Peppol XML carries one VAT breakdown per rate, but the PDF prints a single VAT total. When the PDF is the legal invoice (private or foreign customer, or a Belgian customer that cannot receive structured invoices), issue one invoice per rate or have your accountant confirm the layout.

Reverse charge: two families, two wordings

Reverse charge (autoliquidation, verlegging van heffing): The customer, not the supplier, declares and pays the VAT in its own VAT return. The supplier's invoice shows no rate and no VAT amount, and carries the prescribed mention instead.

Domestic, article 20. Three conditions must all be met: you are established in Belgium; the supply is a construction work or a listed operation (installations supplied with fixing, cabinets, coverings, their maintenance and cleaning, or staff provided for such works); and the customer is a taxable person that must file periodic VAT returns. A VAT-registered customer that files no periodic returns must tell you so when it gives its VAT number; article 20 then does not apply and you charge VAT. Gold (art. 20bis) and emission allowances (art. 20ter) take the same mention. Scope details: construction reverse charge.

Cross-border, article 21 §2. A service to a business established in another EU country is, under the general rule, taxable where the customer is established. You charge no Belgian VAT and write ‘Autoliquidation’ or ‘Btw verlegd’ with the customer's VAT number. Services connected with a building, admission to events, passenger transport and a few others follow other rules: see customers abroad.

A customer that owes the VAT but has not yet received the invoice must draw up its own document by the 15th of the month after the VAT became chargeable (Royal Decree no. 1, art. 9).

Exemptions and the franchise: three different legal bases

	Intra-EU supply and export (art. 39bis, 39)	Article 44 exemption	Small-business franchise (art. 56bis)
Depends on	Goods leaving Belgium or the EU, with proof of transport	The nature of the supply (certain medical, educational, social services…)	Your annual turnover in Belgium: at most €25,000 excluding VAT in 2026
Invoice	Required, with an exemption reference	Generally not required for these supplies	Required, with the prescribed franchise mention
Belgian structured e-invoice (since 1 January 2026)	No: customers abroad are outside the obligation	No; a business making only article 44 supplies need not even receive them	Yes, to Belgian VAT-registered businesses, and you must be able to receive

The franchise in 2026. The threshold is €25,000; the Law of 23 September 2026 raises it to €26,000 in 2027 and by €1,000 a year to €30,000 from 2031. The current mention has applied since 1 January 2025; the older ‘Régime particulier de franchise des petites entreprises’ is outdated. Franchise businesses must issue structured e-invoices to Belgian VAT-registered customers and be able to receive them; there is no turnover-based exception. We found no official Belgian exemption code specific to the franchise; category E with a reason text meets BR-E-10. Full guide: small business VAT exemption.

Flat-rate taxpayers (art. 56) need not issue structured e-invoices but must be able to receive them; FPS Finance says that regime ends on 1 January 2028 at the latest. Receiving duties are in VAT exemption and receiving on Peppol.

Category O (outside the scope of VAT) must not carry the seller's VAT number (BR-O-02) and cannot sit next to other categories (BR-O-11), so it rarely fits a Belgian VAT payer.

Set the regime in OrdoGrid

The regime is set once per document under Options de TVA (VAT options), in the Récapitulatif sidebar of the invoice editor. The section appears when the customer or your company has a VAT number. Option names and printed texts follow Profil entreprise → Langue des documents (document language); the table shows French documents. With English documents the options read Standard, Reverse charge, Co-contractor regime, Intra-community supply, Small business exemption, Exemption (art. 44 VAT Code), Zero rate and Export. English and German documents print translations, as the prescribed mentions have no official text in those languages; for the official wording, use French or Dutch documents.

Option	Use it for	Printed on the PDF	Peppol category	Add in Notes
Standard	Standard rates	Nothing	S	Nothing
Autoliquidation, offered only when your VAT country prefix differs from the customer's	EU services (art. 21 §2)	‘Autoliquidation’; Dutch documents print ‘Btw verlegd’, English ones ‘Reverse charge’, German ones ‘Steuerschuldnerschaft des Leistungsempfängers’	AE, VATEX-EU-AE	Recommended: ‘art. 21, § 2, du Code de la TVA’
Régime cocontractant (co-contractor regime)	Article 20 works	The full article 20 §3 text, starting ‘Autoliquidation’ (Dutch documents: ‘Verlegging van heffing’)	AE, VATEX-EU-AE	Nothing
Livraison intracommunautaire (intra-Community supply)	Goods dispatched to an EU business	‘Exonération TVA - Livraison intracommunautaire’	K, VATEX-EU-IC	Recommended: ‘art. 39bis du Code de la TVA’, plus the destination country. Enter the delivery date in Date de livraison / prestation (delivery / service date), not in Notes: OrdoGrid sends it (or else the invoice date) with the client's country, as BR-IC-11 and BR-IC-12 require, so a Peppol send works when the customer is on Peppol
Export	Goods exported outside the EU	‘Exonération TVA - Exportation hors UE’	G, VATEX-EU-G	Recommended: ‘art. 39 du Code de la TVA’
Régime de la franchise de taxe (franchise)	Your invoices under the small-business franchise	‘Régime particulier de la franchise de taxe’ (Dutch documents: ‘Bijzondere vrijstellingsregeling van belasting’)	E, no VATEX code; the printed text as reason	Nothing
Exonération (art. 44 CTVA) (article 44 exemption)	Supplies exempt under article 44 (healthcare, education, letting of immovable property, …)	‘Exonération de TVA – article 44 du Code de la TVA’ (Dutch documents: ‘Vrijstelling van btw – artikel 44 van het Btw-Wetboek’)	E, no VATEX code; the printed text as reason	Nothing
Taux zéro (zero rate)	Items at 0%	‘TVA à taux zéro’	Z	Nothing

For article 44 exemptions, choose Exonération (art. 44 CTVA): Régime de la franchise de taxe is only for the small-business franchise and prints the franchise text. Services to a business outside the EU have no dedicated option: Export prints an export-of-goods text, so agree the option with your accountant and add the explanation in Notes (see customers abroad). The margin scheme for second-hand goods exists only through the public API, and OrdoGrid does not issue self-billed invoices.

In Factures, click Nouvelle facture (new invoice) and choose the customer with Sélectionner un client.
Add each line with Ajouter un article: Description (with the period, for a service billed per period), Quantité, Prix Unitaire excluding VAT and TVA. If the goods were delivered or the service completed on another date than the invoice date, click Date de livraison / prestation below Échéance in the Récapitulatif panel and enter that date; for a period, the date it ends. It is printed in the document header (on Dutch, English or German documents: Datum levering / dienst, Delivery / service date, Liefer- / Leistungsdatum).
In Récapitulatif, open Options de TVA and set Traitement TVA (on Dutch, English or German documents: BTW-behandeling, VAT treatment, MwSt.-Behandlung). Any option other than Standard sets every line to 0%. A customer whose VAT number has a different country prefix from yours triggers a Client étranger banner with that prefix.
Check each line's TVA column and the TVA total under Totaux.
Type the wording OrdoGrid does not print into Notes, then check it with Aperçu du PDF (PDF preview).
Click Envoyer (send). For a Belgian business customer, keep Envoi électronique via Peppol (send via Peppol) ticked; if it is not found on Peppol, tick Email: you must still issue the invoice in another form. For a private individual, tick Email and untick Peppol if it was ticked automatically. Invoices to customers abroad are outside the Belgian obligation: tick Email, or keep Peppol if OrdoGrid finds the customer there. Under Livraison intracommunautaire, OrdoGrid's Peppol file always carries the delivery date and deliver-to country Peppol requires (BR-IC-11, BR-IC-12). Click Sauvegarder & Envoyer (save and send).

One regime per invoice. The editor applies one treatment to the whole document and refuses to send a Standard invoice that mixes 0% lines with other rates. When one order mixes regimes, issue two invoices that refer to each other in Notes.

In the Peppol message, the structured data carries the category and reason code. For every option except Standard and Taux zéro, the exemption reason (BT-120) repeats the text printed on the PDF, in the document language. The single document note (BT-22) combines the printed text with your Notes (a paragraph repeated word for word appears once), so the mention, such as the full article 20 text, reaches the structured data as FPS Finance asks for extended clauses (Q11), together with what you add in Notes. OrdoGrid also embeds the PDF.

A suggested regime is not a legal rule

When you choose a customer on an invoice whose lines are all at 0% (a duplicated invoice, for example), OrdoGrid applies a regime only where it follows from the parties' locations: Export for a customer outside the EU and Autoliquidation for a business customer with a VAT number in another EU country. A notification then says which supplies the choice fits: goods for Export, services for Autoliquidation (goods sent to another EU country need Livraison intracommunautaire). OrdoGrid never applies Régime cocontractant automatically and never suggests the franchise, which depends on your own status. Saving a Standard invoice with all lines at 0% opens Erreur de conformité Peppol: it shows the same Régime suggéré in those two cases and, for a Belgian customer with a VAT number, offers Régime cocontractant with its condition (article 20 works for a customer that files periodic returns). Click Appliquer ce régime only if the decision table above agrees; otherwise choose another regime from the dialog's list, or return to Standard and correct the line rates.

Worked example: Atelier Nord SRL in October 2026

Atelier Nord SRL is a joinery workshop in Liège, VAT number BE 0456.789.133, a normal VAT payer with French documents. In October 2026 it issues four invoices:

Invoice	Customer	What	Option	Net	VAT	Total	Grid
F-2026-0141, 6 Oct	Brasserie Dumont SRL, Namur, BE 0712.345.630	12 oak bar stools at €145.00, delivered 2 October, no fitting	Standard, 21%	€1,740.00	€365.40	€2,105.40	03
F-2026-0142, 9 Oct	Bati-Meuse SA, Seraing, BE 0834.561.274, general contractor filing monthly returns	Kitchen cabinets for a new office building (€6,800.00) plus fitting, 24 hours at €55.00 (€1,320.00), completed 30 September	Régime cocontractant	€8,120.00	€0.00	€8,120.00	45
F-2026-0143, 9 Oct	Meubelfabriek Van Dijk B.V., Eindhoven, NL812345678B01	Design and technical drawings for a chair series, 16 hours at €150.00, delivered 28 September	Autoliquidation	€2,400.00	€0.00	€2,400.00	44 and listing
F-2026-0144, 12 Oct	Atelier Léman SA, Geneva, Switzerland	Reception desk, shipped by a forwarder on 12 October	Export	€3,950.00	€0.00	€3,950.00	47

F-2026-0141. Brasserie Dumont has a Belgian VAT number, but stools sold without fitting are not an article 20 operation: €1,740.00 × 21% = €365.40. Category S, sent via Peppol to this Belgian VAT-registered business.
F-2026-0142. Kitchen cabinets supplied with fitting are on the article 20 list and Bati-Meuse files periodic returns, so no VAT is charged. With French documents, OrdoGrid prints the full French article 20 §3 text; on the Peppol file the text travels as the exemption reason and in the document note FPS Finance asks for (Q11), and in the embedded PDF. Bati-Meuse accounts for the VAT itself: €1,705.20 if the 21% rate applies. The works ended on 30 September, so the invoice had to be issued by 15 October 2026. Sent via Peppol, category AE.
F-2026-0143. Design services to a Dutch business fall under the general rule: Van Dijk accounts for Dutch VAT. Autoliquidation is offered because the prefixes differ; Atelier Nord adds ‘Autoliquidation – art. 21, § 2, du Code de la TVA’ in Notes, keeps its VIES check of the number and emails the PDF, as Van Dijk is outside the Belgian e-invoicing obligation.
F-2026-0144. Atelier Nord adds ‘art. 39 du Code de la TVA’ in Notes, and the forwarder's export declaration refers to F-2026-0144. Sent by email.

Contrast: a franchise neighbour. Studio Lambert, a graphic designer in Huy (BE 1023.457.886) under the franchise, designs Brasserie Dumont's menu for €640.00. Invoice F-2026-0018 shows no VAT and ‘Régime particulier de la franchise de taxe’, total €640.00. As Brasserie Dumont is a Belgian VAT-registered business, the invoice goes out via Peppol as a structured invoice, category E.

Edge cases to confirm with your accountant

Situation	What applies	What to do
Article 20 works for a private individual, or for a customer that told you it files no periodic returns	Article 20 does not apply	Standard at the applicable rate
Works on a building in another country, for a foreign business	Services connected with a building may be taxed where it stands	Do not choose Autoliquidation by default; see customers abroad
Advance collected before 1 March 2026 for accommodation after that date	The rate in force when VAT became chargeable, that is on collection	Old rate on the advance, new rate on the balance
You invoiced under the wrong regime and the customer has the invoice	The amounts are locked once sent on Peppol or paid	Credit it with Note de crédit, which copies lines, regime and customer, then issue a new invoice: see correct or credit an invoice

Mistakes to avoid

Mistake	Consequence	Correct action
Accepting Régime cocontractant for an ordinary sale to a Belgian company	VAT not charged on a taxable supply; the VAT remains due	Standard, unless the supply is on the article 20 list
Autoliquidation for goods shipped to an EU business	Wrong mention, category (AE instead of K) and grid (44 instead of 46)	Livraison intracommunautaire
A short or English reverse-charge text on article 20 works	The liability-shifting clause cannot take effect	Régime cocontractant on a French or Dutch document, which prints the official text
Franchise text on an article 44 exemption, or reverse-charge text on a franchise invoice for a supply in Belgium	Wrong legal basis; the customer may account for VAT that is not due	The option and wording of your own legal basis, such as Exonération (art. 44 CTVA) for article 44
Category O for out-of-scope lines next to taxed lines	Fails Peppol validation (BR-O-11)	Category E with a reason text (FAQ Q8)
Old rates after 1 March 2026 (accommodation at 6%, phytopharmaceuticals at 12%)	VAT under-charged	Update line rates, also on duplicated invoices

Evidence to keep

Customer status: the VIES confirmation for EU customers; for article 20 works, the customer's VAT number, any statement that it files no periodic returns, and any written contest received within one month of the invoice.
What you supplied: order, contract, timesheets or delivery note, which show whether a supply is a service, goods or an article 20 work.
Goods leaving Belgium: transport documents and, for exports, the export declaration that refers to your invoice.
Franchise: your notification to FPS Finance and your running turnover for the year.
Each invoice and credit note as sent: the PDF and, for Peppol, the XML from Peppol → Outbox; in Factures, select rows and click Download (tooltip: Download as ZIP) for the PDFs.

Keep invoices for seven years from 1 January of the year after issue (VAT Code art. 60, as amended by the Law of 18 December 2025). OrdoGrid is not a legal archiving service: keep your own copies.

FAQ

Does a Belgian customer with a VAT number mean reverse charge?

No. For a supplier established in Belgium, domestic reverse charge covers the operations of articles 20, 20bis and 20ter of Royal Decree no. 1 (construction works and listed installations, gold, emission allowances), for a customer that files periodic VAT returns. The other cases (VAT Code art. 51 §2) mainly concern suppliers not established in Belgium. Everything else is invoiced with VAT, whatever OrdoGrid suggests.

I use the small-business franchise: must I send my invoices via Peppol?

Yes, by default. Since 1 January 2026, franchise businesses must issue structured e-invoices to Belgian VAT-registered business customers and be able to receive them (FPS Finance, B2B FAQ Q2). The franchise gives no exception; by contrast, businesses that make exclusively article 44 supplies are exempt from both, and flat-rate taxpayers from issuing. Peppol is the default channel; another EN 16931 format needs the customer's agreement, and if the customer cannot receive, you issue a PDF or paper invoice.

What is the difference between Autoliquidation and Régime cocontractant in OrdoGrid?

Both send Peppol category AE. Autoliquidation is for services to EU businesses, prints ‘Autoliquidation’ on French documents and is offered only when the VAT country prefixes differ. Régime cocontractant is for article 20 works in Belgium, prints the full article 20 §3 text on French and Dutch documents and is never applied automatically.

Can one invoice combine 21% VAT and reverse charge?

Legally yes, with a separate taxable amount for each regime: FPS Finance confirms that several VAT categories may appear on one invoice. OrdoGrid applies one regime per invoice, so issue two invoices and cross-reference them.

Which Belgian VAT rates changed in 2026?

From 1 March 2026, furnished accommodation and camping moved from 6% to 12% and phytopharmaceutical products from 12% to 21%. Heat pumps installed in dwellings are back at 6% from 1 January 2026 to 31 December 2030, under conditions. The rate for take-away meals did not change.

I invoiced under the wrong regime: what now?

The law requires a corrective document that refers to the original invoice (Royal Decree no. 1, art. 12). We recommend crediting it in full and issuing a new invoice under the right regime. A credit note on a structured invoice must also be structured. In OrdoGrid, start it from the invoice with Note de crédit.

Sources and references

PreviousPO number on a Belgian invoice: Peppol fields, rules and OrdoGrid NextSmall business VAT exemption (franchise): invoicing in Belgium