An invoice is the document, issued by a creditor, describing a payment obligation (the debt, the claim) and its origin.

An invoice meets several needs:

  • Accounting (keeping a record of transactions)
  • Taxes (for the State to collect what it is owed)
  • As information for the client (how much do I owe and how can I pay, etc.)

An invoice must include certain information, especially for tax authorities.

  • Creditor identification, including their VAT number, if applicable
  • Client identification (the debtor), including their VAT number, if applicable
  • The goods and/or services in question and their prices
  • An invoice number (a sequential number in the book of sales invoices)
  • An invoice date (and preferably, also a due date)
  • VAT and rates
  • Etc.
  • Note: for Flanders, certain information in Dutch is required.

Updated 04/12/2017


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Definitions provided under this section refer to the Belgian situation; unless specified otherwise. The texts are meant to summarize concepts in daily language and should not be considered as comprehensive or definite. We welcome suggestions for modifications or additions at