Construction reverse charge on Belgian invoices
Belgian co-contractant (medecontractant) reverse charge in plain terms: the wording your invoice needs, what your software must mark, and the mistakes that confuse the buyer.
Updated
- Belgium
Belgian construction reverse charge (co-contractant / medecontractant) means you invoice the works without VAT. The VAT-liable customer accounts for it. The readable mention and the tax mark in your software must tell the same story. A PDF that says “co-contractant” while lines still charge 21% is a defect, not a style choice.
This page covers construction reverse charge only. For the wider map (standard, exempt, intra-Community), see Which Belgian VAT regime changes your invoice.
Make reverse charge obvious for the buyer
In Belgian construction this is common on works in immovable property when the customer files periodic VAT returns. Private customers usually stay on standard VAT.
When it usually applies (orientation)
| Check | Why it matters |
|---|---|
| The works fall under construction reverse-charge rules | Wrong scope → wrong wording and tax mark |
| The customer is a VAT-liable co-contractant, not a private consumer | Private customers usually stay on standard VAT |
| You know and show the customer’s VAT number | Needed as evidence and for clean booking |
| You are not mixing franchise text with reverse charge | Franchise ≠ reverse charge |
Unclear works, place of supply, or customer status? Confirm with your accountant or FPS Finance. This is operational alignment, not tax advice.
Wording the invoice must carry
On every reverse-charge construction invoice:
- Clear co-contractant / reverse-charge wording in a language your customer understands (French, Dutch, or German as you trade).
- Customer VAT number shown with the other party details.
- No VAT charged on the reverse-charge lines: taxable base yes, VAT amount zero on those lines.
- Totals that match: bases visible; VAT total zero for the reverse-charge part.
Full mention checklist for every invoice type: Mandatory legal mentions.
- Co-contractant (medecontractant)
Belgian reverse-charge style rule in construction: the supplier does not charge VAT; the VAT-liable customer accounts for it. The invoice must say so in plain words.
Example
Invoice F2026-042
Supplier: Atelier Nord BV | BE 0123.456.789
Customer: Bouwgroep Zuid NV | BE 0987.654.321
Description: Facade masonry, Antwerp site
Base: 8,000.00 EUR
VAT: 0.00 EUR
Total: 8,000.00 EUR
Mention: VAT reverse charged. VAT due by the co-contractant.
Both parties file periodic VAT returns. The buyer books the 8,000 EUR base and the reverse-charge VAT. You book 8,000 EUR turnover with no output VAT.
What your software must mark
Your invoicing tool should treat reverse-charge lines as reverse charge (not standard 21%), keep VAT at zero on those lines, keep the taxable base, and store the buyer’s VAT number with the customer party. If the tool offers Peppol tax letters, reverse charge is usually AE. The human-readable mention and that mark must agree.
Under the Belgian e-invoicing obligation (2026), buyers often book from structured tax data. Construction reverse charge only works when wording and software mark say the same thing.
Mistakes that break booking
| Mistake | What goes wrong |
|---|---|
| Mention “medecontractant” but still charge 21% | Buyer books VAT you never charged |
| Reverse-charge mark but VAT amount greater than zero | Totals and category rules fail |
| Missing buyer VAT number | Weak evidence; incomplete customer data |
| Reverse-charge mark used for franchise, exempt, or intra-Community | Wrong reporting path; see the regime guide |
| Mixed works on one line | Split lines: reverse-charge works vs standard-rated items |
Pre-send checklist
- Confirm reverse charge applies to this customer and these works.
- Put the buyer VAT number on the invoice.
- Mark reverse-charge lines correctly; VAT amount 0; base correct.
- Keep PDF wording and software mark identical in meaning.
- Run your tool’s validation before send.
FAQ
What is construction reverse charge in Belgium?
You invoice works without VAT. The VAT-liable customer (co-contractant / medecontractant) accounts for it. The invoice must say so.
Who accounts for the VAT?
The customer, if they are a VAT-liable periodic filer. You do not charge output VAT on those lines.
What wording must the invoice carry?
Clear reverse-charge / co-contractant wording, the customer VAT number, the taxable base, and VAT at zero on those lines.
Does it apply to private customers?
No. Private customers usually stay on standard VAT (21%, or 6% renovation when the conditions are met).
Does reverse charge apply to subcontracting?
Yes, when you invoice immovable works to a main contractor who is themselves a co-contractant. Their invoice to a private client usually stays on standard VAT.
What if I still charge 21% with a reverse-charge mention?
Wording and amounts disagree. The buyer may book VAT you never charged. Fix the lines to VAT 0 and keep the mention.