Belgium
VAT rate
6%, 12% and 21%
Minimum amounts
EUR 400 (quarterly claim)
EUR 50 (yearly claim)
VAT can be reclaimed on:
Business-related expenses.
Only if the invoice contains all required information.
All invoices must contain:
- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate
Simplified invoices are not accepted.
Special rules
