• Name, address and VAT identification number of the person who issues the invoice and of the person who receives the invoice.

• Date of invoice :

The invoice must be issued no later than the 15th day of the month following that of the VAT liability.

If the delivery date of the goods or the provision of service is different from the invoice date, this first date must appear on the invoice.

​

• Invoice numbers:

The numbers must be followed in a chronological sequence (eg no invoice dated 10/04 if the invoice bearing the previous number is dated 10/05).

​

• Clear name of the products or services supplied, quantity, unit price, applicable VAT rate

If the vehicle is sold: make, model, displacement, engine power, chassis number, date of first entry into service

If work on vehicle other than washing: license plate number

​

• Discount, rebate, rebate, discount if applicable

• Separate VAT tax base for each rate (excluding VAT)

​

• The total amount of VAT payable

​

• The total amount to pay (including tax)

​

• Intra-community sales of goods: Mention "Reverse charge Art 21 § 2 of the Belgian VAT code"

• Intra-community sales of services: Mention "Reverse charge Art 39 bis of the Belgian VAT code - intra-community delivery"

​

• Export sales of goods: Mention "Reverse charge Art 39 of the Belgian VAT code - export of goods"

• Export sales of services: Mention "Reverse charge Art 39 of the Belgian VAT code - export of services"

• Real estate works: Mention "Reverse charge - Co-contractor"

​

• Service exempt from VAT by article 44 of the Belgian VAT code: "VAT exemption according to article 44 of the Belgian VAT code"

​

• Dealers of second-hand goods, works of art, collectors' items or antiques (Art 58 § 4 of the Belgian VAT code and RD no.53):  Mention "Special regime -  second-hand goods "or" Special regime - Works of art "

​

• Special franchise regime: Mention "Special franchise regime for small businesses"

​

• Agricultural work regime: Mention "Articles 4 bis and 4 ter of RD n ° 22"

• Sale of business assets: Mention "Article 11 of the Belgian VAT code"