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
Make reverse charge obvious for the buyer
In Belgian construction, co-contractant / medecontractant reverse charge is common: you invoice without VAT, and the VAT-liable customer accounts for it. The readable wording 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.
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.
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.