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
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.
One job: treat advances as real invoices
VAT on the advance follows the underlying supply: 21% if the works are 21%, reverse charge if co-contractant applies, no VAT if the supply is exempt or franchise. Same category as the final invoice; see Belgian VAT regimes.
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 |
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.
- 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.
Example
Quote 10,000.00 EUR excl., works at 21%. Advance 30%, then a settlement invoice (facture de solde).
Advance invoice F2026-010
Description: 30% advance on quote Q-2026-88, kitchen renovation
Base: 3,000.00 EUR
VAT 21%: 630.00 EUR
Total: 3,630.00 EUR
Final invoice F2026-041
Works per quote Q-2026-88 10,000.00 EUR
Less advance F2026-010 -3,000.00 EUR
Balance base 7,000.00 EUR
VAT 21% 1,470.00 EUR
Still due 8,470.00 EUR
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 |
FAQ
What is an advance invoice in Belgium?
A VAT invoice for a deposit or instalment before the full supply. It uses the invoice series, not a quote number.
Does an advance include VAT?
Same treatment as the underlying works: 21% if the works are 21%, reverse charge if co-contractant applies, no VAT if exempt or franchise.
How do I settle advances on the final invoice?
Invoice the remainder: total minus advances already invoiced, with those numbers referenced. Do not bill 100% again.
Is a pro forma an advance invoice?
No. A pro forma or payment request is not a VAT invoice and is not a Peppol billing document.
What if the advance was already sent on Peppol?
Do not edit it. Issue a structured credit note that references that invoice, then a corrected advance or an adjusted final.
Can I edit an advance invoice after sending?
Not once it has been issued (and especially not after Peppol delivery). Correct with a credit note.